Scottish Aggregates Tax

Not assessed

Deduplication is carried out pre-tabulation, to ensure only one final version of each SAT return is used when calculating values for tax and tonnage in each quarter.

Revenue Scotland's Scottish Aggregates Tax (SAT) statistics are produced on a consistent basis since the first publication covering 2025/26 Q1 (April to June 2026), using the methodology outlined in the About Scottish Aggregates Tax statistics page of the Revenue Scotland website.

Data is published quarterly, three months after the end of the reference period (e.g. data for April - June (Q1) will be published in early October). Taxpayers have 30 days after the end of their chosen filing period to submit an SAT return.

For example, returns covering June-August must be submitted by the end of September. As June falls within Q1 of the standard fiscal year, we must wait until the filing date for these returns has passed before publishing Q1 statistics.

Tax amounts are reported in units of one million pounds, rounded to one decimal place. Tonnage amounts are reported in single tonne units, rounded to the nearest hundred.

The data is extracted from the Scottish Electronic Tax System and is an accurate reflection of what taxpayers have declared due at the time of extraction. However, the data may be subject to revisions as detailed below.

Data is extracted from the Scottish Electronic Tax System (SETS). The data is extracted and statistical tables produced via an automated process, ensuring the statistics are produced on a consistent basis each quarter.

To protect taxpayer information, appropriate disclosure control methods are applied to Revenue Scotland's published statistics. For example, data is published at aggregate level, and, when appropriate, these aggregated data are rounded (e.g. to the nearest £100,000 of tax and the nearest 100 tonnes of taxable aggregate material).

For further information on the steps taken to protect taxpayer information see the 'Revisions' section.