Scottish Aggregates Tax (SAT) - Enrolment guidance

Introduction

From 1 April 2026, Revenue Scotland will be responsible for administering the Scottish Aggregates Tax (SAT).

If you commercially exploit aggregate (defined in Section 7 of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024) in Scotland, you will need to register with Revenue Scotland and submit tax returns. If you also exploit aggregate in England, Wales or Northern Ireland, you may also have to register with HMRC (see HMRC guidance for more information). 

The first step for SAT registration is completing the SAT enrolment form, which gathers essential information about your business, activities and sites.

There are four types of SAT enrolment:

  • Single taxpayer enrolment
  • Group enrolment (representative member enrolling on behalf of a SAT group)
  • Exempt notification (for operators who exploit only exempt aggregate)
  • Transfer of a going concern (taking over an existing SAT-registered business)

This guidance explains each enrolment type and the information you will need to provide for each section.

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 then 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 tonnages for taxable, exempt or relieved aggregate for the 12 months following the date of enrolment
  • SAT registration numbers for any SAT registered business you have been connected with
  • Water discounts and alternate weighing agreements
  • Details of any interested parties (such as: 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.

Further guidance is provided in the enrolment type section.

Enrol now

1. Enrolment type

There are four types of enrolment. Your selection determines which parts of the form you must complete.

a) Enrol as a single taxpayer

Standard registration for businesses commercially exploiting aggregate in Scotland.

b) Enrol as the representative member of a SAT group

For groups where one company acts on behalf of all group members.

c) Make an exempt notification

If you commercially exploit only exempt aggregate, you are not required to register for SAT, but you must notify Revenue Scotland.  You will need to provide:

  • Estimated tonnage of each exempt aggregate material for the 12 months following notification
  • Description of the exempt activity (e.g., processing coal)
  • Date of first commercial exploitation (if completing before 1 April 2026 must enter 1 April 2026, even if activity occurred earlier. This is because the SAT regime starts on 1 April 2026.)

d) Transfer of a going concern

If you are acquiring a SAT-registered business, you must provide: the SAT registration number of the business. You can choose either to:

  • keep the same SAT registration number, or
  • incorporate the acquired business into your own registration.

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 (the company who will be acting on behalf of the group)
  • Group trading name (if applicable)
  • Group controller details (the company who has control of the companies being registered for SAT)  

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 a description of the other type of activity.  

Date of first commercial exploitation 

Enter the date you first commercially exploited aggregate. 

Important: 

  • There are four forms of commercial exploitation (defined in Section 7(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024).
  • Anyone registering before 1 April 2026 must enter 1 April 2026, even if activity occurred earlier. This is because the SAT regime starts on 1 April 2026. 

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 the first 12 months 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 and, if quarterly, what reporting schedule you wish to use: 

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 

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.
  • Email the form to SAT@revenue.scot
  • Revenue Scotland will review your submission.
  • You will receive a letter with your SAT reference number and guidance on how to register in SETS and file tax returns online.
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