en.Wedoany.com Report on Mar 24th, The Scottish Government plans to introduce a new devolved tax aimed at promoting circular construction practices. This tax is expected to take effect from April 1, 2026, replacing the existing UK Aggregates Levy and applying to the commercial exploitation of primary aggregates such as crushed rock, gravel, and sand.

Prior to the tax's implementation, Ivan McKee, the Scottish Government's Minister for Public Finance, visited the Tillycoultry Quarry at Hartshill to discuss the aggregate tax with industry representatives. The aggregate tax represents a significant adjustment within Scotland's tax system, designed to optimize resource utilization and support circular construction practices through fiscal leverage.

Ivan McKee stated: "The extraction and production of aggregates create jobs in Scotland, particularly in rural areas, and provide essential materials for housing, energy infrastructure, and road construction. This new tax will increase the number of devolved taxes, raising the proportion of locally raised funds within the Scottish budget, while working alongside other measures to advance the goals of a fair, green, and growing economy." The introduction of the aggregate tax is seen as a crucial step for Scotland in advancing circular construction practices and is expected to promote sustainable development within the construction industry.