The Scottish aggregates tax will replace the existing UK-wide levy in Scotland and intends to exempt recycled aggregate in order to incentivise its use.

The proposals form part of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill, which has been introduced to the Scottish parliament.

If approved by MSPs, the Scottish government intends to introduce the tax from 1 April 2026. Rates will be set through secondary legislation.

It would replace the UK Aggregates Levy, using powers devolved under the Scotland Act 2016, and would tax the sale or use of aggregates consisting of freshly extracted rock, gravel or sand.