From 1 April 2026, Revenue Scotland will be able to inspect the business premises of “involved third parties” in relation to Scottish aggregates tax. A statutory instrument made on 20 January and laid on 22 January extends section 142 powers beyond direct taxpayers to the wider supply chain, raising practical questions for quarrying, construction and public procurers across Scotland. (legislation.gov.uk)

The order plugs Scottish aggregates tax into the existing 2015 ‘Involved Third Party’ framework so officers can inspect third‑party premises and documents where that is reasonably required to check a position on a devolved tax. It sits alongside the Administration Regulations made in November 2025 which prepared systems and processes for the new levy. (legislation.gov.uk)

What counts as being in scope is broader than many expect. ‘Commercial exploitation’ is the legal trigger and includes removal from the originating site, using aggregate in construction, mixing to make concrete or coated roadstone, and supply as part of an agreement. It also captures aggregate moved from the rest of the UK to Scotland and then exploited here, so cross‑border flows are within reach. (legislation.gov.uk)

Revenue Scotland says affected groups include quarry operators, importers, sellers based elsewhere in the UK supplying Scottish customers, and intermediaries such as merchants, contractors and public bodies procuring aggregate. If your operations touch primary aggregate in Scotland, expect compliance contact. (revenue.scot)

In practice, inspectors can require ‘relevant documents’ relating to commercial exploitation. Expect requests for weighbridge tickets, delivery notes, purchase orders, stock reconciliations, mixing logs, site registers and digital records. Premises can include buildings, yards, land and means of transport used for the business. (revenue.scot)

Inspections are usually scheduled by agreement or on at least seven days’ notice; notice can be waived where telling a business in advance would seriously prejudice the check. Inspectors may copy records, request assistance and leave areas undisturbed while inquiries are made. Parts of premises used solely as a dwelling remain out of scope. (legislation.gov.uk)

For operators, the immediate cost pressure is administrative rather than fiscal: tightening daily reconciliations, calibrating weighbridges, and ensuring subcontractor movements tie back to site registers. For contractors and merchants, the spend is likely to fall on procurement controls, ensuring supply documentation clearly evidences the tax status of material.

Registration will run through Revenue Scotland’s online system and is due to open in early 2026 ahead of go‑live. Businesses exploiting aggregate both in Scotland and elsewhere in the UK should plan for dual registration during the transition year. (revenue.scot)

Budget for the levy rate. The Scottish Government has proposed a £2.16 per tonne rate from 1 April 2026, aligned with the rest of the UK for year one, with revenues forecast at £42 million in 2026‑27. Treat it as a baseline for tenders and framework pricing, noting it remains subject to parliamentary approval. (gov.scot)

Cross‑border supply will be eased by UK legislation that disapplies Aggregates Levy in Scotland from 1 April 2026 and provides for credits to avoid double taxation when material moves across the border. Suppliers straddling jurisdictions should review pricing and invoicing sequences around the changeover. (gov.uk)

Enforcement signals are firming too. Recent Revenue Scotland updates confirm set‑off powers, clarified late‑payment penalty timings and the ability to refuse repayment claims where other arrears exist. That shifts cash‑flow risk on disputes and makes prompt, accurate filings more valuable. (revenue.scot)

Key dates: order made on 20 January 2026, laid on 22 January, and operative from 1 April 2026. Our read: this is a proportionate extension of existing investigatory powers to a new tax, but because scope reaches into merchants, contractors and public buyers, procurement teams will now share responsibility for clean records and site‑ready systems. Get the admin right now to avoid disruptive visits in spring.