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Scottish Aggregates Tax - proposed administration regulations
This consultation seeks views on the proposed administration regulations for the 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. The Aggregates Tax and Devolved Tax Administration (Scotland) Act 2024 (“the 2024 Act") provides for the key elements of a new devolved tax on the commercial... MoreCloses 21 March 2025
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