Policy paper

Revenue and Customs Brief 2 (2026): Aggregates Levy devolution

This brief describes changes to Aggregates Levy following devolution to Scotland on 1 April 2026.

• From: HM Revenue & Customs
• Published: 26 February 2026

Documents

Aggregates Levy devolution

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Details

This brief explains how Aggregates Levy will change following devolution to Scotland on 1 April 2026.

It includes information about:

• what is changing
• who will be affected, and what they need to do
• cross border relief
• completing Aggregates Levy returns
• customer collections
• middlemen supplying aggregates across the border
• approved weighing methods
• correcting mistakes after devolution
• keeping records

Published 26 February 2026