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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How Scottish Aggregates Tax works

This is an introduction to Scottish Aggregates Tax. This introduces general terms and concepts and provides an overview of the tax. Specific technical guidance is included in each of the chapters below.

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SAT guidance

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Monthly Land and Buildings Transaction Tax (LBTT) Statistics: November 2025

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Key points

• Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £48.2m in November 2025. This was 9% lower than in October 2025 (£52.7m) and 7% higher than in November 2024 (£45.0m). This was the highest amount for any month of November.
• Non-residential LBTT, excluding ADS, was £22.6m in November 2025. This was 59% higher than October 2025 (£14.2m) and 0.4% higher than November 2024 (£22.5m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.

Scottish Aggregates Tax (SAT) - Enrolment guidance

• Introduction
• Before you start
• 1. Enrolment type
• 2. Aggregates operator details
• 3. Aggregate details
• 4. Other SAT businesses
• 5. Return schedule and connected taxes
• 6. Site or place of business details

Introduction

From 1 April 2026, Revenue Scotland will be responsible for administering the Scottish Aggregates Tax (SAT).

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Scottish Landfill Tax (SLfT) quarterly statistics - Q2 2025-26

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Key points

• £15.2 million in Scottish Landfill Tax (SLfT) was declared payable in Q2 2025/26 (July to September 2025). Total standard rate tonnage was 123,400 and total lower rate tonnage was 86,700.
• Total SLfT declared due in Q2 2025/26 was higher than in Q2 2024/25. This is inconsistent with the pattern in recent years for overall decreasing SLfT year to year. This is due to the increase in standard rate SLfT per tonne.

Johanna Boyd joins Revenue Scotland as new Chief Executive

Revenue Scotland is pleased to announce that Johanna Boyd has officially joined as our new Chief Executive Officer.

Johanna brings with her extensive experience in leadership, law, and governance. Prior to joining Revenue Scotland, she served as Chief Executive of Planning Aid Scotland and is dual-qualified as a (non-practising) English barrister and Scottish solicitor. Throughout her career, Johanna has demonstrated a strong commitment to innovation, integrity, and public service, leading high-performing teams and delivering strategic direction across complex organisations.

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Elaine Lorimer Steps Down as Chief Executive of Revenue Scotland

After nine years at the helm, Elaine Lorimer has stepped down from her position as Chief Executive of Revenue Scotland.

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