Making a Scottish Aggregates Tax return
Guidance on making a SAT return
Registering for Scottish Aggregates Tax
How to register for SAT
Tax calculation
Working out how much SAT is due
Who is liable to pay Scottish Aggregates Tax
Who is liable to pay Scottish Aggregates Tax
Tax credits
When and how you may claim tax credit.
Exemptions
When aggregate is exempt from Scottish Aggregates Tax
Commercial exploitation
Definition of commercial exploitation.
How Scottish Aggregates Tax works
How Scottish Aggregates Tax works in practice
SAT guidance
Guidance for Scottish Aggregates Tax (SAT).
Monthly Land and Buildings Transaction Tax (LBTT) Statistics: November 2025
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.