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.

• Read more about How to amend your SAT return or claim a repayment

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.

• Read more about Scottish Landfill Communities Fund (SLCF) to close new contributions from 1 April 2026.

Scottish Government to introduce Air Departure Tax from April 2027

• Read more about Scottish Government to introduce Air Departure Tax from April 2027

Scottish Aggregates Tax (SAT)

Scottish Aggregates Tax is 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.

Who may be affected

The Scottish Aggregates Tax applies to businesses and organisations that commercially exploit aggregate in Scotland, including:

• Read more about Scottish Aggregates Tax (SAT)

Industrial and agricultural processes

1. Industrial processes tax credits
2. Agricultural processes tax credits

Industrial processes tax credits

• Read more about Industrial and agricultural processes

Interpretations

This section provides a structured table of definitions as set out in the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 

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Record keeping requirements

1. Overview
2. What records must be kept and preserved
3. Length of time to keep and preserve records
4. Preserving and producing records

Overview

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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

• Read more about Penalties

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 

• Read more about UK tax representatives