Explainers

Scottish Aggregates Tax

The UK Aggregates Levy is a tax which applies to the commercial exploitation of crushed rock, sand and gravel, including in Scotland.

The Scotland Act (2016) gives the Scottish Parliament powers over the Aggregates Levy, but devolution was initially delayed due to a court case and subsequently by the UK review of the levy.  Legislation to replace Aggregates Levy with Scottish Aggregates Tax is currently progressing through the Scottish Parliament. The planned date of introduction for the new tax is April 2026. At present we produce an illustrative forecast of Aggregates Levy in Scotland. We will produce a full forecast of Scottish Aggregates Tax once full policy details are published.