Scottish Aggregates Tax - proposed administration regulations

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 2H. provides for an entitlement to credit where certain circumstances apply to the aggregate in question, such as moving the aggregate outwith the United Kingdom or being used in the industrial or agricultural processes listed in the Schedule (regulation 37). This chapter also provides for the evidence required in support of a credit claim (regulation 38) and records to be kept (regulation 39).This includes all credit or debit notes or other documents received by the person which evidence an increase or decrease in the amount of any consideration for a relevant transaction, and copies of such documents that are issued by the person. 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.