- How to make an online Scottish Aggregates Tax (SAT) return
- Before you start
- Creating a new SAT return
- Registered site list - Add SAT Tax detail
- SAT details summary - Add Gross taxable aggregate - Manually
- SAT details summary - Add Exempt aggregate - Manually
- SAT details summary - Add Tax credits - Manually
- Review summary
How to make an online SAT return
This guidance will help you make an online Scottish Aggregates Tax (SAT) return.
SAT legislation guidance for taxpayers and agents is available separately on our website.
It is the taxpayer’s responsibility to ensure the SAT return is complete and accurate. If you are unsure about any matter relating to the SAT return you should seek professional advice.
Before you start
Your organisation will need to Register for SETS (Scottish Electronic Tax System) before you can use this service.
If your organisation is already registered, but you do not have your own login see Add new users and manage user permissions on SETS.
The following pages provide guidance on completing specific sections of the SAT return.
Creating a new SAT return
You can create a new SAT return by selecting ‘Create SAT return’ at the top of the dashboard.
After selecting ‘Create SAT return' on the dashboard, you will be asked ‘What accounting period is this return for?’. Select appropriate option from the ‘SAT period’ drop-down list and then select ‘Continue’.
Registered site list – Add SAT detail
You can enter aggregates information manually or via a CSV upload when completing your return through the SETS portal.
For CSV upload instructions navigate to option A.
For manual upload instructions navigate to option B.
A. Via a CSV upload
Navigate to Making a SAT tax return | Revenue Scotland.
Scroll down to ‘Providing a CSV upload for your Scottish Aggregates Tax return’ section.
Open ‘CSV File’.
Complete all required details, supporting documents ‘Source File’ and ‘Source File Appendices’ should be used to assist.
Once complete save document.
Select ‘Choose file’ and select the file you have saved.
Select ‘Upload file’.
Review submitted details and totals.
Amendments should be completed to saved CSV and reuploaded if any submitted details or totals are incorrect.
Select ‘Calculate’, skip to Step 8 and continue.
B. Manual Upload
You will need to ‘Add SAT details’ for all of your organisation’s registered sites.
Select ‘Add SAT details’ for applicable site.
After selecting ‘Add SAT details’, you will be asked ‘Do you have aggregate activity/tax credits you wish to submit for this site for this period?’. Select appropriate answer and then select ‘Continue’.
If you select ‘No’ the ‘Nil submission’ column will be updated with a ‘Y’.
If you select ‘Yes’ you will be required to provide details in relation to ‘Gross taxable aggregate’, ’Exempt aggregate’ and any applicable ‘Tax credits’.
The ‘Add SAT details’ steps will need to be completed for all sites listed on the ‘Registered site list’.
SAT details summary – Add Gross taxable aggregate – Manually
Select ‘Add taxable aggregate’.
Select applicable ‘Aggregate type’ from first drop-down menu:
- Rock
- Sand/Gravel
Select applicable ‘Type of commercial exploitation’ from second drop-down menu:
- Used for construction
- Mixed with any material or substance (other than water)
- Removed from site
- Agreement to supply
Select ‘Continue’.
Enter ‘Exploited tonnage’ in relation to selected site.
Enter ‘Water discount tonnage’ in relation to selected site.
Select applicable answer to ‘Is any part of the Aggregate Activity subject to an Alternate Weighing Method Agreement?’.
Select ‘Continue’.
Review submitted details and totals.
If any of the submitted details highlighted in red are incorrect, select ‘Edit row’ and amend details where appropriate.
SAT details summary – Add Exempt aggregate – Manually
Select ‘Add exempt aggregate’.
Select applicable ‘Exempt aggregate type’ from first drop-down menu:
- Rock
- Sand/Gravel
Select applicable ‘Description of exemption’ from second drop-down menu.
Enter ‘Exempt tonnage’.
Select ‘Continue’.
Review submitted details and totals.
If any of the submitted details highlighted in red are incorrect, select ‘Edit row’ and amend details where appropriate.
SAT details summary – Add Tax credits – Manually
Select ‘Add tax credit’.
Select applicable ‘Aggregate type’ from first drop-down menu:
- Rock
- Sand/Gravel
Select applicable ‘Description of tax credit’ from second drop-down menu.
Select applicable answer to ‘Does this tax credit relate to a transaction in the current period?’.
Select ‘Continue’.
Enter ‘Return period the transaction relating to this credit is in’.
Enter ‘Tonnage’.
Select ‘Continue’.
Review submitted details and totals.
If any of the submitted details highlighted in red are incorrect, select ‘Edit row’ and amend details where appropriate.
Review summary
Select ‘Return summary’.
Select ‘Calculate’.
Select applicable answer to ‘Do you have any claims to make in relation to bad debt?’.
Select ‘Continue’.
If you have answered ‘Yes’.
Enter ‘Bad debt credit claim amount’.
Enter ‘Bad debt credit claim description’.
Read and accept declaration if you agree.
Select ‘Continue’.
Review all monetary values.
If you agree select ‘Continue’.
If you disagree select ‘Back’ twice and make any necessary changes by selecting ‘Edit SAT details’ for appropriate site.
Select ‘How are you paying?’.
Read and accept declaration if you agree.
Select ‘Submit return’.