Scottish Ministers have made the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 4) Regulations 2026 (SSI 2026/84), appointing 1 April 2026 for the start of core elements of the Scottish Aggregates Tax. The move formalises the legal switch‑on of the tax and associated compliance framework ahead of go‑live. (gov.scot)
The regulations commence section 1 (the tax) and section 2 (overview of Part 1) of the 2024 Act, Chapter 5 of Part 1 (penalties, sections 39–49), and section 50 (reviews and appeals of decisions by Revenue Scotland). In effect, the substantive charge to tax is paired with the enforcement and redress architecture specified by the Act. (parliament.scot)
From 1 April 2026 the Scottish Aggregates Tax replaces the UK Aggregates Levy for material commercially exploited in Scotland, with Revenue Scotland responsible for collection and management. The authority will administer registrations, returns and payments under the Scottish system once commencement takes effect. (gov.scot)
The penalty framework taking effect with Chapter 5 covers failures to register, submit returns and pay on time, alongside targeted penalties for false statements and other compliance breaches. This mirrors established practice across devolved taxes under the Revenue Scotland and Tax Powers Act model, ensuring consistent enforcement from day one. (parliament.scot)
Section 50 activates statutory reviews and appeals for decisions made by Revenue Scotland in relation to the tax. Taxpayers may seek an internal review and, where necessary, proceed to the Scottish Tribunals, with time‑limit and postponement provisions aligned to existing devolved tax procedures. (gov.scot)
The scope of the regime means obligations will fall on quarry operators and other businesses that commercially exploit aggregate in Scotland, including those importing aggregate from outside the UK or supplying into Scotland from elsewhere in the UK where they are responsible for the point of commercial exploitation. Public sector procurers should expect the tax to be priced through contracts. (revenue.scot)
Cross‑border treatment is being re‑aligned for the same date. UK legislation will disapply the UK Aggregates Levy in Scotland and allocate liability by destination, so producers moving taxable material across the border should account to the appropriate regime from 1 April 2026. (gov.uk)
Budget planning is clarified. The Scottish Budget 2026–27 confirms a £2.16 per tonne rate for the first year from 1 April 2026, aligning with the UK levy at launch; the rate will then be set annually through the Budget process. This provides a working price assumption for contracts spanning the changeover. (gov.scot)
Operational readiness is underway. Revenue Scotland indicates registration will open in early 2026 with an online enrolment and return process, and has published guidance detailing the information expected, return schedules and treatment of exempt, relieved or exported aggregate. Businesses should map data flows and update invoicing accordingly. (revenue.scot)
Related enabling provisions were brought into force earlier, including powers on communications, automation and set‑off, and a late‑payment penalty, from 19 January 2026. These measures support administration ahead of the 1 April 2026 commencement of the core tax, penalties and appeals provisions. (revenue.scot)