If you have access to a working weighbridge, then you must use it to weigh all aggregates you commercially exploit.
Weighbridges or weighing machines must comply with the relevant weights and measures legislation.
In certain circumstances, we may agree for you to use an alternative method to weigh aggregate. These circumstances include where:
- you are unable to use a weighbridge
- you mix taxable and non-taxable aggregate
An alternative weighing method is a formal written agreement that sets out the method which the weight will be calculated and the time it must be calculated by.
This agreement can be withdrawn by Revenue Scotland should it be deemed necessary, for example, because it does not give an accurate indication of the weight or the method is not being fully observed.
Existing agreements with HMRC
Where you have an existing agreed alternative weighing method with HMRC, you will be required to submit a copy of the original evidence given to HMRC to substantiate the alternative weighing method in use. Where this evidence can be submitted, Revenue Scotland will initially agree the alternative weighing method. If this cannot be submitted you must make a new application to Revenue Scotland prior to the submission of your first return.
These should be submitted via secure message once you have registered for the SETS system or via email at sat@revenue.scot prior to 1 April 2026.
You cannot use an alternative weighing method without Revenue Scotland agreement.
Revenue Scotland will be reviewing all agreements in due course.
New applications
If the use of a weighbridge is not possible, you must inform us as soon as is reasonably practicable and agree an alternative weighing method with us. You must contact us to agree this method prior to making your tax return. You can contact Revenue Scotland through the secure messaging service on your SETS account.
Such alternative methods might include:
- calculations based on production rates and stockpile measurements
- use of plant or vehicle load measurement systems
In all cases the method must be agreed in writing with us. You must also keep supporting records to evidence calculations. These records must be made available to us when requested. You may wish to review our guidance at (insert record keeping link)
The agreed method must be applied consistently, and you must let us know if circumstances change. For example, an alternate weighing method may be in place while the site’s weighbridge is being repaired and that weighbridge has now been fixed.
Where aggregate is not weighed in accordance with the standard method, an alternative method agreed with Revenue Scotland, a specified or directed method directed by Revenue Scotland, any inaccuracies will be considered deliberate. If these inaccuracies mean that Scottish Aggregates Tax goes undeclared or unpaid, this may result in penalties based on deliberate behaviour.