# The Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026

Draft 2026, ISBN 9780111064856

These Regulations specify the first applicable rate of Scottish Aggregates Tax for the purposes of section 12 (rate of tax) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 with effect from 1 April 2026.

Made under: Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Section 12)

PDFs: Printed copy https://openlegislation.uk/draft-scottish-aggregates-tax-applicable-rate-of-tax-regulations-2026/pdf/sdsi_9780111064856_en.pdf; Draft Policy Note https://openlegislation.uk/draft-scottish-aggregates-tax-applicable-rate-of-tax-regulations-2026/pdf/sdsipn_9780111064856_en_001.pdf

## Introductory text

Draft Regulations laid before the Scottish Parliament under section 61(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), for approval by resolution of the Scottish Parliament.
AGGREGATES TAX
Made 2026
Coming into force 1st April 2026
The Scottish Ministers make the following Regulations in exercise of the power conferred by section 12(3) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 and all other powers enabling them to do so.
In accordance with section 61(1) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

## 1 Citation and commencement

These Regulations may be cited as the Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026 and come into force on 1 April 2026.

## 2 The applicable rate of tax

For the purposes of section 12 (rate of tax) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, the applicable rate of tax is £2.16 per tonne of taxable aggregate.

## Signature

Name
Authorised to sign by the Scottish Ministers
St Andrew's House,
Edinburgh
Date

## Explanatory note

(This note is not part of the Regulations)
These Regulations specify the first applicable rate of Scottish Aggregates Tax for the purposes of section 12 (rate of tax) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 with effect from 1 April 2026.
Regulation 2 specifies that the applicable rate of Scottish Aggregates Tax is £2.16 per tonne of taxable aggregate.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111064856 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-applicable-rate-of-tax-regulations-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.