From 1 April 2026, stone, sand and gravel sold or used in Scotland will no longer be charged under the UK Aggregates Levy. HM Treasury has signed appointed day regulations under the Scotland Act 2016, switching off the UK levy in Scotland and clearing the way for the new Scottish Aggregates Tax. (gov.uk)

“The decision to align the tax rate is sensible,” said Mineral Products Association Scotland director Alan Doak last summer, welcoming a steady start but warning ministers against sudden divergence that could unsettle the market. (mineralproducts.org)

Ministers have set the initial Scottish Aggregates Tax at £2.16 per tonne from Wednesday 1 April 2026, aligning with the UK levy for 2026–27. The rate was confirmed in Scottish Budget papers and supporting impact assessments published by the Scottish Government. (gov.scot)

For anyone hauling across the Border, the rule is simple: pay the tax where the aggregate is used. HMRC and Revenue Scotland say joint rules and credits will prevent the same load being taxed twice, easing paperwork for suppliers serving both sides. (gov.uk)

Operators commercially exploiting aggregate in Scotland must register with Revenue Scotland and file Scottish returns. Those with sites in England or Wales still need HMRC registration for UK Aggregates Levy on those operations. Revenue Scotland has opened guidance and enrolment steps ahead of go‑live. (revenue.scot)

Scale matters locally. MPAS notes Scottish quarries produce up to 30 million tonnes a year, with some material heading into northern England. Scottish Government analysis puts rest‑of‑UK to Scotland flows at around 15,000 tonnes in 2023-small overall, but important for Border depots and asphalt plants. (mineralproducts.org)

The Treasury regulations were made on 23 March 2026 and take effect for commercial exploitation on or after Wednesday 1 April 2026. The instrument was signed for the Treasury by Lords Commissioners Taiwo Owatemi and Christian Wakeford-both listed as Lords Commissioners in recent parliamentary records. (gov.uk)

Practically, invoices for Scottish deliveries from 1 April should reference Scottish Aggregates Tax rather than UK Aggregates Levy. Where AGL has already been charged on stock moved from the rest of the UK, HMRC’s cross‑border credit arrangements may apply to avoid double charges. (gov.uk)

Revenue Scotland will administer the new tax-the third fully devolved tax after LBTT and Scottish Landfill Tax-with a framework that initially mirrors much of the UK levy to keep the transition smooth. The Scottish Government’s own assessments emphasise continuity at launch. (revenue.scot)

For northern contractors and suppliers, the aligned rate should reduce immediate risk of cross‑Border price distortion, but industry wants long‑term clarity. MPAS has called for structured engagement through the Scottish Minerals Forum as policy beds in. (mineralproducts.org)