Scottish Aggregates Tax - proposed administration regulations
2E. Accounting period, returns, payment of tax
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 2E. sets out the rules for accounting for SAT, by making returns in respect of accounting periods and payment of tax. A copy of the draft legislative provisions is contained in Annex A of the consultation paper.