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

Business and regulatory impact assessment (BRIA) for the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.

Digital Impact Test

The collection and management of SAT will be designed to operate online, in order to maximise convenience for the taxpayer and efficiency for Revenue Scotland. Only those responsible for the commercial exploitation of aggregate will be required to register and make tax returns, the majority of whom already submit online tax returns to HMRC.

The tax administration systems will be designed to take place online in accordance with Scottish Government's Digital Nation Principles.



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