Aggregates Levy

Aggregates Levy is a tax on the commercial exploitation of rock, sand and gravel.

Aggregates Levy will be devolved to the Scottish Parliament under the Scotland Act 2016 when outstanding State Aid and legal issues have been resolved.

Commission forecasts

We will forecast revenues from Aggregates Levy when it is devolved to the Scottish Parliament.

Latest forecasts

The Scottish Government has not produced a forecast of revenues from Aggregates Levy, as it has not yet been devolved. The OBR forecasts a Scottish share of Aggregates Levy.

 (£ million)

 

2017-18

2018-19

2019-20

2020-21

2021-22

Forecast Scottish share of Aggregates Levy

51

54

54

54

55

Source: OBR Devolved taxes forecast at Spring Budget 2017

The OBR’s report (PDF 595kb) on the devolved taxes forecast will contain more detail on the methodology used to forecast the Scottish share of the Aggregate Levy.

Supporting information                

UK Government page on the Aggregates Levy

HMRC statistics and bulletins on Aggregates Levy