Scottish Aggregates Tax - proposed administration regulations - 2B. Weight of aggregate - Scottish Government consultations

2B. Weight of aggregate

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 2B. sets out the basic method for determining the weight of aggregate for the purposes of the tax and provides for specified and agreed methods to be used. The chapter additionally stipulates that where a quantity of aggregate is not weighed in accordance with this part, which has resulted in potential lost revenue, then the resultant inaccuracy in the tax return is deemed to be deliberate for the purposes of section 182 of RSTPA and the penalty is to be calculated in accordance with section 183 of RSTPA. A copy of the draft legislative provisions is contained in Annex A of the consultation paper.

5. Do you agree that the provisions as drafted work as intended?

Yes No

6. If not, what amendments would you propose to the draft legislation and on what basis?

Please give us your views.

7. Are the methods for determining the weight of aggregate for the tax appropriate?

Yes No

Please give us your views.

8. Are the arrangements for penalties as set out in regulation 7 appropriate?

Yes No

Please give us your views.