Policy paper

Aggregates Levy: devolution to Scotland

This measure makes changes in preparation for devolution of the Levy from 1 April 2026.

• From: HM Revenue & Customs
• Published: 26 November 2025

Documents

Changes to Aggregates Levy legislation in preparation for devolution to Scotland

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This measure makes legislative changes to Aggregates Levy in preparation for devolution. It makes aggregates producers, who supply taxable aggregates across the Scottish border in either direction, responsible for paying tax in the destination country.

Published 26 November 2025