Aggregates Levy Disapplied in Scotland

UK New Legislation

Published April 1st, 2026

Detected March 25th, 2026

Summary

The UK Treasury has issued regulations to disapply the UK aggregates levy in Scotland. This change, effective from April 1, 2026, aligns with provisions in the Scotland Act 2016 and removes a tax on the commercial exploitation of aggregate within Scotland.

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What changed

The Treasury has made regulations under Section 18 of the Scotland Act 2016 to disapply the UK aggregates levy in Scotland. This instrument formally appoints April 1, 2026, as the day when the amendments made by Section 18(3) and Schedule 1 of the Act come into effect. Consequently, the UK aggregates levy will no longer apply to the commercial exploitation of aggregate that takes place in Scotland on or after this date.

Regulated entities operating in Scotland that are involved in the commercial exploitation of aggregate must ensure compliance with this change. The disapplication means that no aggregates levy will be charged for activities occurring on or after April 1, 2026. This change is a direct implementation of previously announced policy and does not require specific action beyond adjusting tax calculations and reporting for activities from the effective date.

What to do next

Update tax reporting and accounting for aggregates levy in Scotland to reflect the disapplication from April 1, 2026.

Source document (simplified)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2026 No. 355

AGGREGATES LEVY

The Scotland Act 2016, Section 18 (Disapplication of UK Aggregates Levy) (Appointed Day) Regulations 2026

Made

23rd March 2026

The Treasury make these Regulations in exercise of the power conferred by section 18 (4) of the Scotland Act 2016 (1).

Citation

These Regulations may be cited as the Scotland Act 2016, Section 18 (Disapplication of UK Aggregates Levy) (Appointed Day) Regulations 2026.

Appointed Day

1st April 2026 is the day appointed for the purposes of section 18(4) of the Scotland Act 2016 (disapplication of UK aggregates levy).

Taiwo Owatemi

Christian Wakeford

Two of the Lords Commissioners of His Majesty’s Treasury

23rd March 2026

Explanatory Note

(This note is not part of the Regulations)

1st April 2026 is the day appointed by these Regulations under section 18(4) of the Scotland Act 2016 as when the amendments made under section 18(3), and Schedule 1 to, the Scotland Act 2016 come into effect. These amendments will disapply UK aggregates levy to Scotland in relation to commercial exploitation of aggregate which takes place on or after that date.

A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it is appointed day regulations.

(1) 2016 c. 11.