Scottish Aggregates Tax: proposed approaches to cross-border taxation
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
Footnotes
1 Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
2 Check when Aggregates Levy applies - GOV.UK
4 2019 Aggregate Minerals Survey for Scotland - gov.scot
5 Rates and allowances — Aggregates Levy - GOV.UK
6 Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
7 Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
8 The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012
9 The Fairer Scotland Duty: Guidance for Public Bodies
11 European Convention on Human Rights
12 Revenue Scotland and Tax Powers Act 2014
13 The United Nations Convention on the Rights of the Child
14 United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024
16 Revenue Scotland and Tax Powers Act 2014
17 Islands (Scotland) Act 2018
18 COSLA
21 Environmental Assessment (Scotland) Act 2005
22 Scotland's National Strategy for Economic Transformation - gov.scot
23 Scotland's circular economy and waste route map to 2030 - gov.scot
Contact
Email: Cara.Woods@gov.scot