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

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

Last fetched 17 May 2026 · gov.uk

Documents

Aggregates Levy devolution

At a glance

TypePolicy paper

First published26 Feb 2026

Last updated26 Feb 2026

Organisations

HM Revenue & Customs

Topics

Aggregates Levy

Source

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