Scottish Aggregates Tax - proposed administration regulations - 2G. Credit: bad debts - Scottish Government consultations

2G. Credit: bad debts

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 2G. provides for an entitlement to credit in respect of bad debts, and regulates the evidence required and records to be kept. It also provides for the attribution of payments to debts and the repayment of credit. The definitions used in this chapter are provided for in Part 7 of Annex A of the consultation paper.

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

Yes No

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

Please give us your views.

25. Are there other circumstances in which commercial exploitation can have occurred and a debt could become bad?

Yes No

Please give us your views.

26. Do you agree with the evidence required in support of a claim, including a requirement for any other evidence specified by Revenue Scotland in a published notice?

Yes No

Please give us your views.