Scottish Aggregates Tax
Scottish Aggregates Tax (SAT) is a tax on the commercial use of aggregates in Scotland. Aggregates include materials such as sand, gravel and rock.
SAT will replace the UK Aggregates Levy in Scotland from 1 April 2026.
SAT forms part of the Scottish Government’s broader support for the circular economy agenda and drive towards net zero.
The Scottish Government sets SAT rates as part of the annual Scottish budget. Revenue Scotland administers the tax.
SAT tax rate
It was announced in the Scottish Budget 2026 to 2027 that the SAT rate from 1 April 2026 is £2.16 for every tonne of taxable material.
For more information on how the Scottish Aggregates Tax works, visit the Revenue Scotland website.
SAT contribution to the Scottish economy
The Scottish Fiscal Commission produces forecasts on revenue from SAT.
Legislation
The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 is the main legislation, supported by secondary legislation.