How to apply for an alternative weighing method
If you have access to a working weighbridge, then you must use it to weigh all aggregates you commercially exploit.
Weighbridges or weighing machines must comply with the relevant weights and measures legislation.
In certain circumstances, we may agree for you to use an alternative method to weigh aggregate. These circumstances include where:
How to amend your SAT return or claim a repayment
You can make an amendment to a tax return up to 12 months after the filing date of that return.
The SAT return can be amended online through the SETS portal:
- on the ‘Dashboard’, select ‘all returns’;
- select the relevant return from the list of returns;
- then select the ‘Amend’ option.
This will then take you into the SAT return summary where you can begin making the necessary amendments.
Scottish Landfill Communities Fund (SLCF) to close new contributions from 1 April 2026.
The Scottish Government has today announced that it will introduce legislation before the Scottish Parliament to close The Scottish Landfill Communities Fund (SLCF) to new contributions from 1 April 2026.
Following public consultation on the future of the fund in 2025, and as a consequence of declining Scottish Landfill Tax revenues, the Scottish Government considers the fund is no longer sustainable in its current form.
Scottish Government to introduce Air Departure Tax from April 2027
As part of the 2026-27 Scottish Budget, the date for the implementation of Air Departure Tax has been announced as 1 April 2027. Air Departure Tax (ADT) is a wholly devolved tax that replaces the Air Passenger Duty (APD) in Scotland.
Revenue Scotland will continue to work closely with the Scottish Government in advance of implementation. Revenue Scotland will be engaging with stakeholders and taxpayers throughout the run up to the introduction of the tax.
The Air Departure Tax (Scotland) Act 2017 is already in force.
Scottish Aggregates Tax (SAT)
Scottish Aggregates Tax will be the third fully devolved tax in Scotland, replacing the UK Aggregates Levy for aggregate commercially exploited in Scotland from 1 April 2026. Revenue Scotland is responsible for collecting and managing the Scottish Aggregates Tax.
The Scottish Government published the Scottish Aggregates Tax Bill on 15 November 2023. We continue to work closely with government, partners and stakeholders to ensure a safe, secure transition to the new tax.
Industrial and agricultural processes
Industrial processes tax credits
| Process No. | Process | Details |
|---|---|---|
| 1 |
Interpretations
This section provides a structured table of definitions as set out in the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
Record keeping requirements
- Overview
- What records must be kept and preserved
- Length of time to keep and preserve records
- Preserving and producing records
Overview
Penalties
Security payments
Overview
If you are registered to pay Scottish Aggregates Tax, Revenue Scotland may require you to provide a security that Revenue Scotland considers appropriate. Revenue Scotland can only direct that a security is required where it appears necessary to prevent potential Scottish Aggregates Tax loss and protect the tax revenue.