Jurisdiction: Scotland
Commencement: 1st April 2026
Amends: Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
Mini Summary
Under the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, organisations involved in the commercial exploitation of aggregate in Scotland are required to register with Revenue Scotland and pay the Scottish Aggregates Tax.
Duties
Those commercially exploiting aggregates in Scotland, or intending to do so, must:
- notify Revenue Scotland; and
- register for the Scottish Aggregates Tax.
Registered organisations must then submit their tax returns for each accounting period and pay the Scottish Aggregates Tax. Detailed rules on the registration process, notifications, accounting periods, returns and payments are found in The Scottish Aggregates Tax (Administration) Regulations 2025.
Amendment
From 1st April 2026, the applicable rate of Scottish Aggregates Tax is £2.16 per tonne of taxable aggregate.
There are no changes to duties for organisations.