- Overview
- Making a Scottish Aggregates Tax return
- Amending your Scottish Aggregates Tax return
- Paying Scottish Aggregates Tax
Overview
This section of the guidance reflects the provisions of Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
You can find separate guidance on how to register at Registration.
If you are registered with Revenue Scotland for Scottish Aggregates Tax, then you will be required to make a Scottish Aggregates Tax return. The following guidance sets out how to make that return and highlights the additional information that the Scottish Aggregates Tax return requires.
Making a Scottish Aggregates Tax return
If you are registered for Scottish Aggregates Tax, you must make a Scottish Aggregates Tax return to us in relation to each accounting period for which you are registered. An accounting period is each period ending on the dates notified by Revenue Scotland.
This will typically be a quarterly return, with accounting periods ending on the following dates:
- 30 June, 30 September, 31 December, 31 March, or
- 31 May, 31 August, 30 November, 28 (or 29) February, or
- 30 April, 31 July, 31 October, 31 January
The taxpayer must choose which of the above quarterly staggers to adhere to. This selection will be made when the taxpayer registers for Scottish Aggregates Tax.
Revenue Scotland may, exceptionally, direct that you should make a return for such other specified period as it may consider necessary, for example, monthly returns.
You must make the Scottish Aggregates Tax return and pay any due tax no later than 30 days after the end of the accounting period. Each return period has its own reference number. You should use the reference number for the period that the payment is for – see guidance "How to Pay."
Revenue Scotland is not required to make any repayment to a taxpayer if there is any outstanding tax on another Scottish Aggregates Tax return, or any other devolved tax return. Any amount withheld by Revenue Scotland, can only be to the extent of the amount unpaid on other returns. See RSTPA Repayment guidance for more information.
A taxpayer required to make a Scottish Aggregates Tax return to Revenue Scotland is also required to keep and preserve certain records in relation to making a correct and complete Scottish Aggregates Tax return. See the guidance on keeping and preserving records (Record Keeping) for more information.
A return must be in the form specified by Revenue Scotland and contain information for the accounting period. Revenue Scotland has specified the different forms, information and manner of making the different kinds of returns. This is set out below.
Information Required on a Return
Revenue Scotland has specified that returns should be made by way of the SETS system, and in the form included on that system.
You will need to include a range of information on your Scottish Aggregates Tax return when completing it on our SETS system. This information is different to that which you will have included on any UK Aggregates Levy returns you may have previously declared.
You are required to record the tonnage for the accounting period of the return; this should be recorded by each site you operate. For each site, the tonnage for aggregate should be recorded by the type of aggregate. So, you will need separate entries for the tonnage of rock, sand and gravel. You are also required to select the type of commercial exploitation that has taken place.
Should you have an agreed water discount with Revenue Scotland, you will also need to include the tonnage that should be discounted for each aggregate type (rock, sand or gravel).
If you hold an alternative weighing agreement with Revenue Scotland, you should select this option on the return and the tonnage you should enter for each aggregate should be that based on the agreement. You can find more detail on alternative weighing agreements in the Tax Calculation guidance.
You should also record any exempt aggregate on the return. This should also be recorded by aggregate type and then the exemption type.
You may be entitled to a tax credit under certain circumstances, for example where bad debt relief can be claimed or aggregate has been exported. Provided the conditions for these tax credits are met, you should include details about the tax credit on the return. This should be recorded by aggregate type, the rate of Scottish Aggregates Tax, and the entry should include a description of the tax credit along with the details to which previous Scottish Aggregates Tax return the tax credit relates to. Take care to ensure that the rate of Scottish Aggregates Tax is correct where the previous return may have fallen into an earlier financial year.
Automated upload of data for multiple sites (CSV file)
Providing a CSV upload for your Scottish Aggregates Tax return
Return details are submitted through the SETS portal. You can enter aggregates information manually or via a CSV upload when completing your return through the SETS portal
If a CSV file is uploaded, the file structure and format must remain the same as the template supplied. Any file must be in a CSV file format to be accepted by the SETS portal.
CSV File
Source file
Link to How to Guidance
Penalties relating to returns
You may be liable to a penalty if:
- you fail to make the Scottish Aggregates Tax return to us no later than 30 days after the end of the accounting period - see RSTP3005
- the Scottish Aggregates Tax return contains an inaccuracy – see RSTP3011
- you fail to keep and preserve certain records in relation to making a correct and complete Scottish Aggregates Tax return – see RSTP3002.
- you fail to pay any Scottish Aggregates Tax no later than 30 days after the end of the accounting period
More details on penalties can be found in the Scottish Aggregates Tax Penalties guidance and the RSTP3001 - 3025 Penalties Guidance.
Amending your Scottish Aggregates Tax return
Separate guidance is available on How to Amend a Scottish Aggregates Tax Return.
Once you have made your Scottish Aggregates Tax return you can amend your return within 12 months of the filing date for that return. In this instance, ‘filing date’ refers to the statutory filing date for the return, typically 30 days after the end of the accounting period the return relates to. If your return is late and is made later than 12 months after the filing date, then no subsequent amendment to the return will possible.
You must pay any additional tax due as the result of an amendment at the same time as you make the amendment– see “Amendments”.
If, as a result of the amendment, you are due a repayment of tax, but you have failed to make a previous Scottish Aggregates Tax return that was required, then we do not have to make the repayment until you make the outstanding return and pay any associated tax.
If an amended return contains an inaccuracy, you may be liable to a penalty – see RSTP3011.
Paying Scottish Aggregates Tax
You must pay any Scottish Aggregates Tax that is due as a result of a Scottish Aggregates Tax return no later than 30 days after the end of the accounting period in which the tax liability arises. If you file your return before this date, you will still have 30 days from the end of the accounting period to make payment to Revenue Scotland. For this purpose, tax is treated as paid if arrangements that are satisfactory to us have been made when the return is made.
Separate guidance is available on:
- How to Make a Scottish Aggregates Tax Return and How to Pay
- Amendments
If you fail to pay any tax on or before the date the tax is due then you may be liable to a penalty – see RSTP3008. We will also charge interest on any unpaid tax – see RSTP4002.