Scottish Aggregates Tax is 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.
Who may be affected
The Scottish Aggregates Tax applies 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 are set out in legislation (Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024) and technical guidance (SAT guidance | Revenue Scotland).
Enrol for SAT and set up your online tax account (SETS)
If you commercially exploit aggregate in Scotland, you must enrol for SAT. To enrol for Scottish Aggregates Tax please use our online enrolment form: https://revenue.scot/sat-registration
Contact
For support or queries relating to Scottish Aggregates Tax, please contact: SAT@revenue.scot