Scottish Aggregates Tax will be the third fully devolved tax in Scotland, replacing the UK Aggregates Levy for aggregate commercially exploited in Scotland from 1 April 2026. Revenue Scotland is responsible for collecting and managing the Scottish Aggregates Tax.
The Scottish Government published the Scottish Aggregates Tax Bill on 15 November 2023. We continue to work closely with government, partners and stakeholders to ensure a safe, secure transition to the new tax.
Who may be affected
The Scottish Aggregates Tax may apply to businesses and organisations that commercially exploit aggregate in Scotland, including:
- quarry operators
- businesses importing aggregate from outside the UK for commercial use in Scotland
- businesses based in England, Wales or Northern Ireland who sell aggregate to Scottish customers
- intermediaries involved in the supply chain (e.g. merchants, contractors, and public bodies procuring aggregate)
Further detail on scope, exemptions and reliefs will be set out in legislation and guidance nearer to the tax going live on 1 April 2026.
Enrol for SAT and set up your online tax account (SETS)
If you commercially exploit aggregate in Scotland, you must enrol for SAT.
To prepare for SAT, all affected businesses will receive a letter inviting them to enrol. To enrol, businesses must enrol with Revenue Scotland and create an online tax account, known as a Scottish Electronic Tax System (SETS) account. This will take place in two stages:
1. Enrolment with Revenue Scotland
- You will first complete a digital enrolment form on the Revenue Scotland website.
- This will capture key details about your organisation and SAT activities.
2. Creating your SETS account
- After we have processed your enrolment, you will receive a letter invitation to create a SETS account.
- Your SETS account will be used to manage your SAT registration and submit SAT returns once the tax goes live.
From the point you submit your enrolment form, it will take approximately 3–4 weeks for us to process your SAT enrolment and issue the letter invitation to create your SETS account.
Key milestones
- January 2026: Registration opens
- Early 2026: SAT guidance will be published
- 1 April 2026: The Scottish Aggregates Tax goes live. Revenue Scotland will be providing engagement and support to aid with registration and to raise awareness of taxpayer obligations prior to the tax going live.
Stay informed
To receive important updates — including invitations to webinars, enrolment opening, and compliance information — email the Scottish Aggregates Tax mailbox with the subject line: “Updated Contact Details”. In the body of the email, please include your organisation’s name and the main contact email address for SAT updates.
Contact
Enrolment queries and support: SAT@revenue.scot
All other Scottish Aggregates Tax enquiries: SATInfo@revenue.scot