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For example, 21/01/2022
Scottish Aggregates Tax is charged on aggregate when it is subject to
Guidance on when aggregate will be chargeable to SAT in cross border
How exemptions work Already subject to Scottish Aggregates Tax
This is an introduction to Scottish Aggregates Tax. This introduces
You can make an amendment to a tax return up to 12 months after the
If you have access to a working weighbridge, then you must use it to
Online return When submitting the online return, you will be prompted to
Industrial processes tax credits Agricultural processes tax credits
This section provides a structured table of definitions as set out in
Overview Making a Scottish Aggregates Tax return Amending your Scottish
Overview Penalty for failure to weigh aggregate correctly Penalty for
Overview What records must be kept and preserved Length of time to keep
Who should register How to register Transfer of a business as a going
Overview Security required to appoint a tax representative How to pay
Method of calculation Determining the weight of the aggregate
There are circumstances where Scottish Aggregates Tax that has been paid
Overview When you will need a UK tax representative Obligations of a UK
Summary Who the operator of the site is Adjustment of contracts
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