Explainers

Aggregates Levy

The UK Aggregates Levy is a tax which applies to the commercial exploitation of crushed rock, sand and gravel, including in Scotland.

The Scotland Act (2016) gives the Scottish Parliament powers over the Aggregates Levy, but devolution was initially delayed due to an ongoing court case and subsequently by the UK review of the levy.  In 2021, the Scottish Government announced that devolution of the Aggregates Levy would be for the next Scottish Parliament. Now the sixth Scottish Parliament is in session, we are producing an illustrative forecast of the Aggregates Levy.