Scottish Aggregates Tax (SAT) enrolment guidance

Scottish Aggregates Tax (SAT) enrolment guidance

Introduction

From April 2026, Revenue Scotland will be responsible for administering the Scottish Aggregates Tax (SAT).

If you commercially exploit aggregate (defined in SAT Section 7) in Scotland, you will need to register with Revenue Scotland and submit tax returns. If you also exploit aggregate in England, you must stay registered with HMRC and continue to submit UK Aggregates Levy returns for that activity.

As part of this, you must complete the SAT enrolment form to provide essential information about your business and its operations, ensuring compliance with SAT.

Before you start

You will need information about:

  • your organisation (legal structure, contact details, Companies House number if relevant)
  • all sites where you commercially exploit aggregate
  • estimated tonnages for taxable, exempt or relieved aggregate
  • any other SAT businesses you have been connected with
  • any existing HMRC agreements you wish to adopt (weighing or water discount)
  • details of any interested parties acting on your behalf

Enrol now

1. Enrolment type

Choose the type of SAT enrolment that applies to your business:

  1. Enrol as a single taxpayer
  2. Enrol as the representative member of a SAT group
  3. Make an exempt notification (for exempt-only activities)
  4. Transfer of a going concern (taking over a SAT-registered business)

Your selection determines which parts of the form you will have to complete.

Exempt notifications

If you exploit only exempt aggregates (defined in SAT section 6), you must still notify Revenue Scotland.

You will need to provide:

  • estimated tonnage of each exempt material (e.g. coal, lignite, slate, clay, certain mineral extraction waste)
  • description of the exempt activity
  • date of first commercial exploitation of exempt aggregate
    • For registrations before 1 April 2026, you must enter 1 April 2026

Transfer of a going concern

If you are acquiring a business that is already SAT-registered, you must provide us:

  • the SAT registration number of the business
  • whether you want to keep the same registration number

2. Aggregates operator details

This section collects core information about the operator responsible for SAT activities.

You may be asked for:

Organisation details

  • Legal status (company, partnership, individual, etc.)
  • Companies House number (if applicable)
  • Date of incorporation
  • Registered business name and trading names
  • Registered office address and correspondence address
  • Contact details (telephone, email, website)

Group structures

If enrolling as a group, provide:

  • representative member details
  • group trading name
  • whether the operator is also the group controller (A group controller is the person or organisation that controls the SAT group)

Non-resident operators

If not UK-resident for tax purposes, you must appoint a UK tax representative (added under the “Interested Parties” section of the form).

3. Aggregate details

Provide estimated tonnage for all aggregate you expect to commercially exploit during the next 12 months.

You must enter figures for:

  • Quarry extraction
  • Sand and gravel extraction
  • Importing aggregate from outside the UK
  • Using a mobile crusher
  • Other taxable activities (with description and estimated tonnage)

Other activities

Use this category for any taxable activity not listed.  Include descriptions of other types of rock or material within SAT rules.

Date of first commercial exploitation

Enter the date you first commercially exploited aggregate.

Important:

  • There are four forms of commercial exploitation (defined in SAT section 7(1)).
  • Anyone registering before 1 April 2026 must enter 1 April 2026, even if activity occurred earlier.

Exempt, relieved or exported aggregate

Tell us if you expect any of the following:

  • Exempt aggregate
  • Aggregate qualifying for relief
  • Aggregate moved from Scotland to the rest of the UK

If yes, provide estimated tonnage for each category.

4. Other SAT businesses

Confirm whether you have been involved in any other SAT-registered business within the last 24 months.

If yes, provide the SAT registration number(s). This helps ensure compliance and avoids duplicate registrations.

5. Return schedule and connected taxes

Return frequency

Choose how often you want to submit returns:

Monthly, or Quarterly, using one of the following schedules:

  • Schedule 1: Quarters ending June, September, December, March
  • Schedule 2: Quarters ending July, October, January, April
  • Schedule 3: Quarters ending August, November, February, May
  • Schedule 4: Monthly

Connected taxes

Tell us if you are registered for any other taxes, such as:

  • VAT
  • Scottish Landfill Tax
  • UK Aggregates Levy

Enter the registration number for each selected tax.

6. Site or place of business details

You must provide details for each site where taxable aggregate activity occurs.

For each site provide:

  • Operator name
  • Site/place of business name
  • Site/place of business address
  • Contact name and phone number
  • Site start date (when the site becomes taxable under SAT registration)
  • Country of operation
  • Site cross-border activity
  • Weighbridge status
  • SEPA status

Important: Any site with a start date before the end of an accounting period must be included in your return for that period.

If you have more than five sites

  • You can add up to five sites in the online form
  • If you need to add more, tick the confirmation box
  • After submitting the online form, complete the additional sites form from the confirmation page
  • Email the additional sites form to SAT@revenue.scot

Cross border activity

Cross-border activity means supplying or moving aggregate between Scotland and any other UK nation. If this applies to any of your sites, provide details in this section.

7. Agreements and supporting documents

You may need to provide information on:

Water discounting (standard or bespoke)

  • Choose whether you use a standard percentage or a bespoke agreement
  • Select which site it applies to

Alternative weighing methods

  • Confirm if using an alternative method
  • Select the applicable site

Using an existing HMRC agreement

If you already hold an HMRC alternative weighing or bespoke water discount agreement and want to adopt it for SAT:

  1. Select the agreement type
  2. Link it to the correct site
  3. Upload the same evidence you provided to HMRC

If you cannot provide evidence, you must apply for a new agreement with Revenue Scotland.

Uploading evidence

You will be asked to upload your evidence once you have access to the Scottish Electronic Tax System (SETS) via the Secure Messaging service within SETS. You will be able to create a SETS account after we have reviewed your enrolment information and you have received your SAT registration number.

8. Interested parties

You may appoint or declare:

  • Agents
  • UK tax representatives
  • Aggregates operator (including group members)
  • Partner / Nominated partner
  • Trustees / beneficiaries

You must complete details for each nominated party so Revenue Scotland can communicate appropriately.

9. Submission

After submitting your enrolment form:

  • You will receive a Submission ID - keep this for your records.
  • If you have more than five sites, download and complete the additional sites form.
  1. Email the form to SAT@revenue.scot
  2. Revenue Scotland will review your submission.
  3. You will receive a letter with your SAT reference number and guidance on how to file tax returns online.
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