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Publication - Impact assessment

Scottish Aggregates Tax rate policy for 2026-2027: island communities impact assessment

Published
25 July 2025
Directorate
Tax Directorate
Topic
Money and tax
ISBN
9781836919629

This assessment considers the impacts on island communities associated with the announcement on the Scottish Aggregates Tax rate policy for 2026-2027 in the Medium-Term Financial Strategy 2025.

View supporting documents Supporting documents

1. Introduction

The Scottish Aggregates Tax (SAT) rate in 2026-27 will align with the UK Aggregates Levy 2026-27 rate. The specific SAT rate will be confirmed in the Scottish Budget 2026-27, following the UK Aggregates Levy rate announcement in the UK Budget.

Contact

Email: Cara.Woods@gov.scot

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