Scottish Aggregates Tax - proposed administration regulations - 2F. Tax credits: general - Scottish Government consultations

2F. Tax credits: general

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 2F. makes provisions for claims and payments in respect of credits of tax. A copy of the draft legislative provisions is contained in Annex A of the consultation paper.

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

Yes No

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

Please give us your views.

21. Do you agree with the rules for making credit claims in returns; and payments by Revenue Scotland in respect of credit?

Yes No

Please give us your views.

22. Do you agree that it is sufficient to allow a taxpayer one year to amend a return in order to include a missed claim?

Yes No

Please give us your views.