Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: business and regulatory impact assessment

Implementation and delivery plan

Revenue Scotland will establish a programme of activity to deliver the systems, guidance and other requirements to bring SAT into force.

Post-implementation review

The Scottish Government will work with Revenue Scotland to monitor the effectiveness of SAT. The Scottish Government's Framework for Tax principles^[14] inform our approach to decision making, engagement and how we manage and sequence tax policy and delivery. Post SAT implementation, the Scottish Government will continue to take full account of the Framework's principles and objectives, which includes evaluation.