Scottish Aggregates Tax (SAT) - Enrolment form

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

Complete this enrolment form to provide the information required to set up your business for SAT and ensure compliance.

The form contains several sections, some of which will appear based on your previous answers. Fields marked with an asterisk (*) are mandatory, and the form cannot be submitted until all required information is provided.

Important: Once you have started the form you will need to complete it - you won't be able to save a draft and go back to it later. Ensure you have all necessary information before starting.

If you need help at any point, please refer to the enrolment guidance provided or contact our support team.

Before you start

The information you need will depend on which of the four enrolment types applies to you.

If you are registering as a single taxpayer or as a group, you will need:

• Details about your organisation (legal structure, contact details, Companies House number if relevant)

• Information on all sites where you commercially exploit aggregate

• Estimated taxable, exempt or relieved tonnages for the 12 months following enrolment

• SAT registration numbers for any SAT-registered business you have been connected with

• Details of any water discounts and alternative weighing agreements

• Details of any interested parties (e.g. agents, partners or trustees, if applicable)

Different information will be required if you are:

• making an exempt notification, or

• completing a transfer of a going concern.

You may also need to provide details of any related businesses or applicable exemptions.

Select the enrolment type that applies to your business.