24 Feb 2026

Minister visits Tams Loup Quarry in advance of Scottish Aggregates Tax

Tillicoultry Quarries hosted a visit to Tams Loup Quarry on the 18th February by Ivan McKee MSP, Minister for Public Finance. The visit was organised through MPA Scotland of which Tillicoultry Quarries are members.

The meeting was also attended by officials from both the Scottish Government and Revenue Scotland.

L-R Wallace Menzies, Managing Director, Tillicoultry Quarries Ltd - Ivan McKee MSP, Minister for Public Finance - Alan Doak, Director, MPA Scotland

L-R Wallace Menzies, Managing Director, Tillicoultry Quarries Ltd – Ivan McKee MSP, Minister for Public Finance – Alan Doak, Director, MPA Scotland

The visit to the site provided a valuable engagement opportunity for the Minister to meet industry stakeholders in advance of the Scottish Aggregates Tax (SAT) being introduced in April this year.

The meeting enabled Tillicoultry Quarries and MPA Scotland to reaffirm to the Minister their positions on matters including concerns regarding any potential future increase in the current tax rate, cross border policy as well as concerns regarding compliance issues.

Indeed, following MPA Scotland engagement through the SAT Expert Advisory Group the Minister was advised of the wish of MPA Scotland that industry engagement continues to exist with Revenue Scotland and the Scottish Government post implementation of the SAT.

Tams Loup Quarry offered the Minister the ideal opportunity to see first hand the work that Tillicoultry Quarries, and the wider aggregate sector in Scotland, are already undertaking in terms of use of recycled aggregate.

The Minister was able to hear the serious concerns of the sector that an increase in the tax rate will add to the costs of construction across Scotland and will not necessarily result in either an increase in the availability or suitability of recycled aggregate.

Below you can see the @scotgoveconomy post on X, which includes a video covering the visit:

You can read more on the visit on the tillicoultryquarries.com website.

About the Mineral Products Association Scotland:

MPA Scotland is an affiliate of the wider Mineral Products Association (MPA) and represents across SME, major and global companies producing sand and gravel, crushed rock (aggregates), asphalt, cement, concrete, lime, agricultural lime, industrial sands, mortar, and recycled products. Collectively, these businesses employ over 3,000 people across Scotland.

The MPA is the sectoral voice for mineral products, covering 100% of UK cement and lime production, 90% of GB aggregates production, 95% of asphalt and over 60% of ready-mixed concrete and precast concrete production. In 2021, the industry supplied £22 billion worth of materials and services to the Economy. It is also the largest supplier to the construction industry, which had annual output valued at £178 billion. Industry production represents the largest flow of materials in the UK economy and is also one of the largest manufacturing sectors.

For further information:

Contact Robert McIlveen, MPA, Senior Director, Communications and Public Affairs: [email protected]