Scottish Aggregates Tax - proposed administration regulations: consultation analysis
Overview of findings and a summary of responses to our consultation on 'Scottish Aggregates Tax administration regulations’. It also sets out the Scottish Government’s response and a summary of the next steps.
5. Next Steps
5.1 On the basis of responses to the consultation, and feedback received from stakeholders, the Scottish Government intends to introduce secondary legislation to the Scottish Parliament for SAT. This legislation will specify the administration requirements associated with the tax, alongside required changes to the Revenue Scotland and Tax Powers Act 2014 and the First-tier Tribunal for Scotland Tax Chamber Regulations to support the operational effectiveness of SAT. As noted above, the legislation has been amended where appropriate on the basis of responses to this consultation and in consideration of all available evidence.
Contact
Email: Cara.Woods@gov.scot