A new devolved tax is to be launched by the Scottish Government aimed at promoting circular construction practices.
The Scottish Aggregates Tax will replace the UK Aggregates Levy from 1 April 2026 in Scotland. The tax will apply to the commercial exploitation of primary aggregates such as crushed rock, gravel and sand.
Ahead of planned introduction, Scottish Government public finance minister Ivan McKee visited the Tillicoultry Quarries site in Harthill to discuss the aggregates industry in Scotland.
Mr McKee said, “The extraction and production of aggregates like crushed rock and sand creates and supports jobs, including many in our rural communities and provides material for housing, energy infrastructure, construction, and road building.
“This new tax will increase both the number of devolved taxes and the proportion of the Scottish Budget which is directly raised in Scotland, whilst complementing other measures to support our ambitions for a fair, green and growing economy.”
