Scottish Aggregates Tax 

Scottish Aggregates Tax (SAT) is a tax charged when aggregates—such as sand, gravel and rock—are commercially exploited in Scotland. 

The tax is administered by Revenue Scotland. 

What you need to do 

If your business commercially exploits aggregate in Scotland, for example if you're a quarry operator, you must enrol with Revenue Scotland for SAT and set up your online tax account (SETS). 

If you are registered for SAT, you must make a tax return to Revenue Scotland in relation to each accounting period for which you are registered.  

What to pay 

The SAT rate from 1 April 2026 is £2.16 for every tonne of taxable material. 

Rates are announced by the Scottish Government in the annual Scottish Budget. 

You can find more information on how the Scottish Aggregates Tax works on the Revenue Scotland website.