Revenue Scotland update on the Scottish Aggregates Tax (SAT)
The Scottish Government has announced the introduction of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.
Revenue Scotland has worked closely with the Scottish Government and stakeholders during the development phase of the Bill and will continue to provide advice during the passage of the Bill through Parliament.
Future work and stakeholder engagement
The Scottish Government has confirmed an intention for SAT to replace the UK Aggregates Levy in Scotland on 1 April 2026.
Notes to the Accounts
1. Statement of accounting policies
1.1 Basis of accounting
Devolved Taxes Account 2022-23: Financial Statements
Devolved Taxes Account 2022-23 Financial Statements
Statement of Revenue and Expenditure
For the Year Ended 31 March 2023
| Note |
2022-23 £000 |
2021-22 £000 |
Independent Auditor’s Report
Independent Auditor’s report to the Auditor General for Scotland and the Scottish Parliament
Accountability Report
Corporate Governance Report
Statement of the Accountable Officer’s responsibilities
Summary Financial Data
Devolved Taxes 2018-23
| 2018-19 | 2019-20 | 2020-21 | 2021-22 | 2022-23 | |
| £’000 | £’000 |
Notes to the Accounts
Financial Statements 2022-23
Notes to the Accounts
1 Statement of Accounting Policies
1.1 Basis of accounting
Financial Statements 2022-23
Statement of comprehensive net expenditure
For the Year Ended 31 March 2023
| Note |
2022-23 Administration £000 |
2022-23 Programme £000 |
2022-23 |
Independent Auditor’s Report
Independent auditor’s report to Revenue Scotland, the Auditor General for Scotland and the Scottish Parliament