#2026/355The Scotland Act 2016, Section 18 (Disapplication of UK Aggregates Levy) (Appointed Day) Regulations 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
These regulations formally appoint 1 April 2026 as the day when Section 18 of the Scotland Act 2016 comes into force. This section disapplies the UK-wide Aggregates Levy in Scotland. From that date, the UK Aggregates Levy will no longer apply to rock, gravel, sand and other aggregates extracted or commercially exploited in Scotland. The Levy will continue to apply in the rest of the UK. The instrument is made by the UK Treasury using powers granted under the Scotland Act 2016.
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Key Changes
- Appoints 1 April 2026 as the day Section 18 of the Scotland Act 2016 comes into force
- Disapplies the UK Aggregates Levy to aggregates extracted or commercially exploited in Scotland from 1 April 2026
- UK Aggregates Levy continues to apply in England, Wales and Northern Ireland after this date
+ 2 more changes with Pro
Obligations
What this law requires
Cease application of the UK Aggregates Levy to aggregates extracted or commercially exploited in Scotland from 1 April 2026
Continue to apply the UK Aggregates Levy to aggregates extracted or commercially exploited in the rest of the UK (England, Wales, Northern Ireland) from 1 April 2026 onwards
Ensure the disapplication takes effect on the appointed day of 1 April 2026