Scottish Aggregates Tax - proposed administration regulations

Closes 21 Mar 2025

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2A. Preliminary

The following sections 2.A. - 2.H., set out the proposed SAT administration regulations. This will specify the administration requirements associated with the tax, to ensure that it can be successfully introduced on 1 April 2026.

Please see Chapter 2, pages 8-21 of the consultation paper.

Chapter 2A. provides clarification on the commencement of the regulations and defines expressions used in them. A copy of the draft legislative provisions is contained in Annex A of the consultation paper.

1. Do you agree that the provisions as drafted work as intended?
2. If not, what amendments would you propose to the draft legislation and on what basis?
3. Part 1, regulation 2 provides definitions of some terms such as aggregate, and accounting period. Are these definitions appropriate?
4. Do you agree with using this definition for the Scottish Aggregates Tax?

The Scottish Government has chosen to use the existing UKAL definition of aggregate for the SAT on the basis that it is compatible with the intended objectives for the tax, is well understood by aggregate producers, and is supported by existing UK Aggregates Levy (UKAL) taxpayers.