Scottish Aggregates Tax - proposed administration regulations

Closes 21 Mar 2025

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2D. Non-resident taxpayers

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 2D. makes provision for non-resident taxpayers’ appointment of tax representatives, including duty to notify Revenue Scotland. Non-resident taxpayer has the definition as set out in section 26(2) of the 2024 Act: a person who is registered for the tax (or would be so required if not for an exemption) and is not resident in the UK. A copy of the draft legislative provisions is contained in Annex A of the consultation paper.

13. Do you agree that the provisions as drafted work as intended?
14. If not, what amendments would you propose to the draft legislation and on what basis?
15. Do you agree with the provisions with regards to replacing a tax representative; and being directed to change a tax representative by Revenue Scotland?