Scottish Aggregates Tax Rate Set at £2.16 per Tonne

UK New Legislation

Published April 1st, 2026

Detected March 9th, 2026

Summary

The Scottish Ministers have set the Scottish Aggregates Tax rate at £2.16 per tonne of taxable aggregate. These regulations, made on March 3, 2026, come into force on April 1, 2026, establishing the initial tax rate under the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.

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What changed

The Scottish Ministers have issued The Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026, establishing the initial tax rate for Scottish Aggregates Tax at £2.16 per tonne of taxable aggregate. This rate is set in accordance with section 12 of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 and becomes effective on April 1, 2026.

Businesses involved in the extraction or processing of aggregates in Scotland, including manufacturers and importers, will be subject to this new tax rate from April 1, 2026. Compliance will involve accurate calculation and remittance of the tax based on the volume of taxable aggregate. Failure to comply could result in penalties as per the governing legislation.

What to do next

Update internal systems to reflect the £2.16 per tonne Scottish Aggregates Tax rate.
Ensure all taxable aggregate transactions from April 1, 2026, are accounted for under the new rate.
Review tax remittance procedures to align with the new Scottish Aggregates Tax requirements.

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This is the original version (as it was originally made).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.

Scottish Statutory Instruments

2026 No. 132

AGGREGATES TAX

The Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026

Made

3rd March 2026

Coming into force

1st April 2026

The Scottish Ministers make the following Regulations in exercise of the power conferred by section 12(3) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024(1) and all other powers enabling them to do so.

In accordance with section 61(1) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

Citation and commencement

These Regulations may be cited as the Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026 and come into force on 1 April 2026.

The applicable rate of tax

For the purposes of section 12 (rate of tax) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, the applicable rate of tax is £2.16 per tonne of taxable aggregate.

IVAN McKEE

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh

3rd March 2026

Explanatory Note

(This note is not part of the Regulations)

These Regulations specify the first applicable rate of Scottish Aggregates Tax for the purposes of section 12 (rate of tax) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 with effect from 1 April 2026.

Regulation 2 specifies that the applicable rate of Scottish Aggregates Tax is £2.16 per tonne of taxable aggregate.

(1) 2024 asp 14.