Penalties

1. Overview
2. Penalty for failure to weigh aggregate correctly
3. Penalty for failure to notify Revenue Scotland of production of exempt aggregate
4. Failure to keep records of production of exempt aggregate
5. Inaccurate documents in tax credit claim
6. Failure to request approval of tax representative appointment

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Security payments

1. Overview
2. Security required to appoint a tax representative
3. How to pay securities 

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.

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UK tax representatives

1. Overview
2. When you will need a UK tax representative
3. Obligations of a UK tax representative
4. Failure to appoint a UK tax representative
5. Tax representative’s duty to notify changes
6. Requirement to change a tax representative
7. Ceasing to be a tax representative 

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Making a SAT tax return

1. Overview
2. Making a Scottish Aggregates Tax return
3. Amending your Scottish Aggregates Tax return
4. Paying Scottish Aggregates Tax

Overview

This section of the guidance reflects the provisions of Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 

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Registering for Scottish Aggregates Tax

1. Who should register
2. How to register
3. Transfer of a business as a going concern
4. Applying for group treatment for registration
5. Representation of an unincorporated body
6. Reporting inaccuracies and changes to Scottish Aggregates Tax registration details
7. Cancellation of registration

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Tax calculation

1. Method of calculation
2. Determining the weight of the aggregate
3. Requirement to use a weighbridge
4. Alternative weighing methods
5. Mixing taxable aggregate with non-taxable material
6. Penalties
7. Water discounting
8. Record keeping requirement

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Who is liable to pay Scottish Aggregates Tax

1. Summary
2. Who the operator of the site is
3. Adjustment of contracts
4. Bankruptcy, incapacity or death
5. Unregistered supply

Summary

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Tax credits

There are circumstances where Scottish Aggregates Tax that has been paid (or would be payable) may be reclaimed through a tax credit. This chapter sets out when and how you may claim a tax credit, and the requirements for doing so. 

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Exemptions

1. How exemptions work
2. Already subject to Scottish Aggregates Tax
3. Previously used in construction
4. Stored on site prior to 1 April 2026
5. Extraction necessary for construction work
6. Dredging
7. Spoil material
8. Specific exempt aggregates

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Commercial exploitation

Scottish Aggregates Tax is charged on aggregate when it is subject to ‘Commercial Exploitation’ in Scotland, unless it is Exempt Aggregate. Exempt Aggregate is defined in Exemptions – Exempt Aggregate.

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