A new study shows that quarried construction materials add 拢450m a year to the Scottish economy.
in Scotland reveals the scale and strategic importance of the quarried materials sector to the country鈥檚 prosperity, at a time when the industry prepares for the introduction of the new Scottish aggregates tax in April 2026.
Commissioned by the Mineral Products Association Scotland (MPAS), which represents producers of crushed rock, gravel and sand, the study shows that in 2024 the sector generated 拢450m gross value added (GVA) and supported 4,930 Scottish jobs.
Edinburgh-based consultancy Biggar Economics, which conducted the study, also report that the industry generated 拢99.1m in tax contributions in Scotland, including 拢60m from the existing UK aggregates levy.

The report says that Scotland produces around 22 million tonnes of crushed rock and five million tonnes of sand & gravel each year, accounting for nearly one-fifth of UK production.
With GVA per head at 拢113,850, productivity in the aggregates sector is significantly above the Scottish average of 拢74,420, reinforcing its role as a high-value, high-productivity industry that anchors employment in rural communities. Local supply also helps retain spending and tax revenues within Scotland, avoiding the carbon emissions and cost impacts of long-haul imports such as steel, the report says.
MPA Scotland director Alan Doak said: 鈥淭he findings in this report provide strong evidence as to the importance of the primary aggregates industry to Scotland鈥檚 infrastructure, economy and net zero ambitions. The forthcoming Scottish aggregates tax, which is only the third devolved tax to transfer from the UK government, following landfill tax and land & buildings transaction tax, and future policy and fiscal decisions need to be informed by robust evidence and dialogue with producers to prevent another great Scottish manufacturing sector from being crushed whilst economic opportunities are lost.
鈥淐rucially, there鈥檚 a misconception that Scotland has a readily available source of recycled materials waiting to be tapped into and 鈥 whilst the industry recycles whatever it can 鈥 there is a limited quantity of recycled aggregate available. We need a balanced, data-driven approach to ensure Scotland鈥檚 construction industry is properly supplied with the essential aggregates.鈥
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