Please enable Javascript to use the accessibility tools
Please note that the Support Desk will be closed on Monday 15 June.
For example, 21/01/2022
How SAT applies to cross‑border aggregate transactions
When aggregate is exempt from Scottish Aggregates Tax
How Scottish Aggregates Tax works in practice
Amending a SAT return and claiming repayments
How to apply for an alternative weighing method
Guidance on how to pay SAT for online returns
Tax credits for both processes
Table of definitions
Guidance on making a SAT return
Guidance on SAT penalties
Information on keeping SAT records
How to register for SAT
Information on security payments
Working out how much SAT is due
when and how you may claim tax credit
When you need a UK tax representative for SAT
Who is liable to pay Scottish Aggregates Tax
JavaScript is required for the best user experience. Without it you will experience limited functionality.