# The Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026, Note: 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/note (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-applicable-rate-of-tax-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.