Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: business and regulatory impact assessment

Test run of business forms

Those responsible for the commercial exploitation of aggregates in Scotland will be the only users of the SAT registration form and tax return. Taxpayers in Scotland, and where appropriate the rest of the UK, already have systems in place to accommodate the UKAL return. Any forms needed for the collection of the devolved tax by Revenue Scotland will be prepared in consultation with stakeholders.