We use cookies to collect anonymous data to help us improve your site browsing experience.

Click 'Accept all cookies' to agree to all cookies that collect anonymous data. To only allow the cookies that make the site work, click 'Use essential cookies only.' Visit 'Set cookie preferences' to control specific cookies.

Set cookie preferences

Your cookie preferences have been saved. You can change your cookie settings at any time.

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.

View supporting documents Supporting documents

Footnotes

1 Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

2 Check when Aggregates Levy applies - GOV.UK

3 Scotland Act 2016

4 RSTPA - secondary legislation - Revenue Scotland

5 First-tier Tribunal for Scotland Tax Chamber

6 Revenue Scotland and Tax Powers Act 2014

7 Policy Memorandum accessible

8 Revenue Scotland and Tax Powers Act 2014

9 Revenue Scotland and Tax Powers Act 2014

10 RSTPA - secondary legislation - Revenue Scotland

11 First-tier Tribunal for Scotland Tax Chamber

12 The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015

13 The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015

14 Revenue Scotland and Tax Powers Act 2014

15 The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015

16 Revenue Scotland and Tax Powers Act 2014

17 The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Regulations 2015

18 Revenue Scotland and Tax Powers Act 2014

19 The First-tier Tribunal for Scotland (Transfer of Functions of the First-tier Tax Tribunal for Scotland) Regulations 2017

20 The Upper Tribunal for Scotland (Transfer of Functions of the Upper Tax Tribunal for Scotland) Regulations 2017

21 The First-tier Tribunal for Scotland (Transfer of Functions of the First-tier Tax Tribunal for Scotland) Regulations 2017

22 The Upper Tribunal for Scotland (Transfer of Functions of the Upper Tax Tribunal for Scotland) Regulations 2017

23 Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

24 The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012

25 The Fairer Scotland Duty: Guidance for Public Bodies

26 Equality Act 2010

27 European Convention on Human Rights

28 Revenue Scotland and Tax Powers Act 2014

29 The United Nations Convention on the Rights of the Child

30 United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024

31 Data Protection Act 2018

32 Revenue Scotland and Tax Powers Act 2014

33 Islands (Scotland) Act 2018

34 COSLA

35 Consumer Scotland Act 2020

36 Consumer Scotland Act 2020

37 Environmental Assessment (Scotland) Act 2005

38 Scotland's National Strategy for Economic Transformation - gov.scot

39 Scotland's circular economy and waste route map to 2030 - gov.scot

Contact

Email: Devolvedtaxes@gov.scot

Back to top