The Scottish Aggregates Tax Register of Quarries

If a customer purchases aggregate from a quarry operator who is not registered for Scottish Aggregates Tax but should be, they may be held jointly and severally liable for the tax that should have been paid at point of supply by the quarry operator.

Revenue Scotland guidance makes it clear that customers should ensure that the supplier of their aggregate is registered for Scottish Aggregates Tax. Revenue Scotland will maintain an updated list of registered suppliers in order for customers to easily ascertain who is registered. It is therefore vital that those operators who should be registered for the tax are registered as early as possible. A Scottish Aggregates Tax Register of Quarries will be published on 1 May 2026.