Scottish Aggregates Tax - proposed administration regulations - 2C. Registration - Scottish Government consultations

2C. Registration

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 2C. makes provision regarding exemption from the requirements of registering for SAT, and notification to Revenue Scotland. A copy of the draft legislative provisions is contained in Annex A of the consultation paper.

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

Yes No

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

Please give us your views.

11. Do you agree with the requirements for tax registration, and when notification must be made to Revenue Scotland?

Yes No

Please give us your views.

12. Do you foresee any cross-border issues, behavioural or revenue impacts arising from the proposed approaches to tax registration?

Yes No

Please give us your views.