Scottish Aggregates Tax (Miscellaneous Amendments) Regulations 2026: business and regulatory impact assessment
This assessment considers the business impacts associated with the introduction of secondary legislation setting out the Scottish Aggregates Tax (SAT) cross-border requirements for taxpayers. The purpose of these regulations is to ensure the effective introduction of SAT from 1 April 2026.
Footnotes
2 Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
3 Framework for Tax 2021 - gov.scot
4 Delivering Scotland's circular economy A Route Map to 2025 and beyond
6 Scottish Aggregates Tax: proposed approaches to cross-border taxation - gov.scot
8 Aggregate minerals survey for Great Britain, 2023 - GOV.UK
9 Evidence Review and Illustrative Policy Options for a Scottish Aggregates Levy : Final Report
10 Aggregate minerals survey for Great Britain, 2023 - GOV.UK
11 Aggregate minerals survey for Great Britain, 2023 - GOV.UK
12 Revenue Scotland and Tax Powers Act 2014
13 Financial Memorandum - Accessible
14 Aggregate minerals survey for Great Britain, 2023 - GOV.UK
15 Aggregate minerals survey for Great Britain, 2023 - GOV.UK
16 The Environment Strategy for Scotland: vision and outcomes - gov.scot
Contact
Email: Devolvedtaxes@gov.scot