Announcement of the departure of our Chief Executive Officer

After nine years, our Chief Executive Officer, Elaine Lorimer, has announced she will be stepping down from her position later this year.

During Elaine’s tenure Revenue Scotland has grown from a newly established public body, to a successful and thriving organisation. In addition to the collection and management of Land and Buildings Transaction Tax and Scottish Landfill Tax, two further devolved taxes will also be introduced in the next couple of years – Scottish Aggregates Tax and Scottish Building Safety Levy. This will double the number of taxes that Revenue Scotland collect, and demonstrates the success that Revenue Scotland has as a high-performing, reliable, and efficient tax authority. 

Our Head of Corporate Functions, Neil Ferguson, shared his thoughts on Elaine’s time with Revenue Scotland: 

“Under Elaine’s outstanding leadership, Revenue Scotland has journeyed from a brand new public body to a mature tax authority with the right capability and skills it has needed to collect around £8 billion of tax revenues since 2015 to support Scotland’s public services, on which we all rely. Elaine’s vision and leadership has very much set the tone for others in the organisation to follow. She has strongly promoted an organisational culture based on collective leadership and collaborative working which has created the foundation for the successful delivery of the services Revenue Scotland provides.”   

When asked about her departure, Elaine said 

“It has been an enormous privilege to have led Scotland’s Tax Authority since March 2016 and celebrate our 10th anniversary year. I am really proud that we are firmly established in the tax system in Scotland and regarded as a high performing, digital public body with a culture of delivering excellence in public service at its heart.

 I have decided that it is time to seek fresh challenges and so I have made the decision to leave Revenue Scotland later this year. I am leaving at a time when the future of Revenue Scotland is bright, with new taxes planned and our ambitious corporate plan well on the way to being delivered by a brilliant team. 

I am looking forward to embracing this next chapter in my career and the opportunities that lie ahead. In the meantime, it is business as usual and getting on with all we have committed to deliver this year.”

The Chair of our Board, Aidan O’Carroll also expressed his thanks to Elaine: 

"The Board and I wish to express our heartfelt thanks to Elaine for everything she has done at Revenue Scotland. Elaine has led the organisation over the last nine years with an exemplary approach that has brought us from a start up to the highly capable organisation we have today. Elaine’s contributions to Revenue Scotland have been invaluable bringing great operational insights , creating a positive and inclusive culture for all in the organisation , and has led her senior leadership team on a strategic journey that has ensured Revenue Scotland is held in high regard and is a trusted organisation.

We will start the process for finding our new Chief Executive shortly and we all stand ready to ensure this will be a smooth transition from Elaine’s tenure as we look forward with confidence to continuing to deliver the very best service for Scotland."

Details of recruitment for Elaine’s replacement will be announced in due course. 

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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.

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Page Revisions

  • 16 April 2025, 11:16