Aggregates Levy
Aggregates Levy is a tax on crushed rock, sand and gravel used for building roads, houses and other construction.
The tax encourages the use of recycled materials instead of freshly quarried stone. The levy is paid by quarry operators and importers. It applies when aggregate is:
- removed from its original site
- mixed with anything other than water
- used for construction
- supplied to another person
Some exemptions apply.
The UK-wide Aggregates Levy currently applies in Scotland. Find out more about the UK Aggregates Levy and current rates on the Gov.uk.
Scottish Aggregates Tax from April 2026
A new Scottish Aggregates Tax will start on 1 April 2026. This will replace the current UK-wide Aggregates Levy.
Revenue Scotland will collect the tax. The tax rate will be set each year as part of the Scottish Budget.
We are proposing that the tax rate for 2026 to 2027 will be £2.16 for every tonne of taxable material, from 1st April 2026.
Until the Scottish Aggregates Tax begins the current UK levy will continue to apply in Scotland.
How the Scottish Aggregates Tax was developed
The Scottish Aggregates Tax Act became law in November 2024 after being passed by the Scottish Parliament.
We worked with the aggregates industry to develop the tax. It supports Scotland's environmental goals by encouraging the use of recycled materials.
For more information about the Scottish Aggregates Tax, visit the Revenue Scotland website.
Aggregates Levy contribution to the Scottish economy
The Scottish Fiscal Commission produces estimates of the Scottish share of revenue from the UK Aggregates Levy.