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Publication - Consultation paper

Scottish Aggregates Tax: proposed approaches to cross-border taxation

Published
23 June 2025
From
Director-General Scottish Exchequer
Directorate
Tax Directorate
ISBN
9781836917885

This consultation seeks views on how to approach cross-border taxation for Scottish Aggregates Tax (SAT). This will enable the Scottish Government to gain feedback to inform policy development in advance of the planned introduction date of SAT on 1 April 2026.

Closed
This consultation closed 18 August 2025.

View this consultation on consult.gov.scot, including responses once published.

Consultation analysis

Supporting documents

Scottish Aggregates Tax - Proposed Approaches To Cross-Border Taxation
File type
42 page PDF
File size
427.4 kB
RIF and Sample Questionnaire
File type
Word document
File size
67.3 kB
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