Launch of Scottish Aggregates Tax (SAT) quarterly statistics
The SAT statistics represent the third official statistics series published by Revenue Scotland, alongside the monthly Land and Buildings Transaction Tax (LBTT) statistics and quarterly Scottish Landfill Tax (SLfT) statistics.
This publication provides data on the tax declared payable, taxable tonnages, tax credits claimed, the number of operators and sites for which returns have been submitted, and the split of taxable tonnages by material. The statistics are derived from SAT returns submitted to Revenue Scotland.
Background to SAT
SAT came into effect on 1 April 2026 and applies to aggregate that is commercially exploited in Scotland. It replaced the UK Aggregates Levy, which ceased to apply in Scotland on the same date. SAT is administered by Revenue Scotland.
Anyone who commercially exploits, or intends to commercially exploit, taxable aggregate in Scotland must register with Revenue Scotland for Scottish Aggregates Tax. This includes businesses in England, Wales or Northern Ireland who supply aggregate in Scotland. The list of registered parties is published by Revenue Scotland on the Scottish Aggregates Tax Register.
For more information about SAT, please see the Scottish Aggregates Tax section of the Revenue Scotland website.