Publication - Consultation paper

Scottish Aggregates Tax administration regulations: consultation

Published: 24 January 2025
From: Minister for Public Finance
Directorate: Tax Directorate
ISBN: 9781836912576

This consultation seeks views on the proposed regulations for Scottish Aggregates Tax (SAT). This will enable the Scottish Government to gain views from both the public and professional experts to inform the development of SAT policy in advance of the proposed introduction date of 1 April 2026.

Supporting documents

Scottish Aggregates Tax: Proposed Administration Regulations

File type: 78 page PDF
File size: 838.8 kB

Respondent Information Form

File type: Word document
File size: 67.1 kB

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