Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

(j) a decision in relation to the extent of any person’s entitlement to any tax credit or to a repayment in respect of a tax credit under section 15 of the AT(S) Act 2024, and the extent of any liability of Revenue Scotland to pay interest on any amount, (k) a decision in relation to whether or not any person is required to have a tax representative by virtue of any regulations under section 26 of the AT(S) Act 2024, (l) a decision in relation to the giving, withdrawal or variation, for the purposes of any regulations under section 26 of the AT(S) Act 2024, of any approval or direction with respect to the person who is to act as another’s tax representative, (m) a decision in relation to— (i) whether a body corporate is to be treated, or is to cease to be treated, as a member of a group under section 29 of the AT(S) Act 2024, (ii) the times at which a body corporate is to be so treated, and (iii) which body corporate is, in relation to any time, to be the representative member for a group, (n) a decision in relation to the requirement of security for the payment of Scottish aggregates tax under section 36 or 37 of the AT(S) Act 2024.

.

Chapter 7 — Interpretation

Interpretation of Part 1

51

• (1) In this Part—

• “accounting period” means a period which, in pursuance of any regulations under section 23(1), is an accounting period for the purposes of the tax,

• “aggregate” is to be construed in accordance with sections 3 and 4(1),

• “agreement” includes any arrangement or understanding (whether or not legally enforceable), and cognate expressions are to be construed accordingly,

• “agricultural” means relating to the trade of agriculture, which includes horticulture, fruit growing, seed growing, dairy farming, livestock breeding and keeping, the use of land as grazing land, meadow land, osier land, market gardens and nursery grounds, and the use of land for woodlands where that use is ancillary to the farming of land for other agricultural purposes,

• “commercial exploitation” is to be construed in accordance with section 7,

• “construction purposes” is to be construed in accordance with subsection (2) of this section,

• “excepted process” has the meaning given by section 4(2),

• “forestry” includes the cultivation, maintenance and care of trees or woodland of any description,

• “gravel” includes gravel comprising or containing pebbles or stones or both,

• “member” and “representative member”, in relation to a group, are to be construed in accordance with section 29,

• “mixed” includes blended, and cognate expressions are to be construed accordingly,

• “non-resident taxpayer” has the meaning given by section 26(2),

• “operate” and “operator”, in relation to any site, is to be construed in accordance with section 10,

• “originating site” is to be construed in accordance with section 9,

• “the register” means the register maintained by Revenue Scotland under section 17,

• “registered” means registered in the register maintained by Revenue Scotland under section 17,

• “rock” does not include any rock contained in a quantity of aggregate consisting wholly or mainly of gravel or sand,

• “Scottish marine area” has the meaning given by section 1 of the Marine (Scotland) Act 2010,

• “structure” includes roads and paths, the way on which any railway track is or is to be laid, and road and railway embankments,

• “the tax” means Scottish aggregates tax,

• “tax credit” means a tax credit for which provision is made by virtue of section 15(1),

• “tax representative”, in relation to any person, means the person who, in accordance with any regulations under section 26(1), is for the time being that person’s tax representative for the purposes of the tax,

• “taxable aggregate” is to be construed in accordance with section 5(2),

• “United Kingdom waters” means— the territorial sea adjacent to the United Kingdom, except so much of that territorial sea as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act), or any area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964.

• (2) References in this Part to the use of anything for construction purposes are references to either of the following, except in so far as it consists in the application to it of an excepted process, that is to say—

• (a) using it as material or support in the construction or improvement of any structure,

• (b) mixing it with anything as part of the process of producing mortar, concrete, tarmacadam, coated roadstone or any similar construction material.

• (3) References in this Part to winning any aggregate are references to winning it—

• (a) by quarrying, dredging, mining or collecting it from any land or area of the seabed, or

• (b) by separating it in any other manner from any land or area of the seabed in which it is comprised.

• (4) References in this Part, in relation to any accounting period, to tax due from any person for that period are references (subject to any regulations made by virtue of section 23(2)(a)) to the tax for which that person is required, in accordance with regulations under section 23(1), to account by reference to that period.

• (5) For the purposes of this Part a person is resident in the United Kingdom at any time if, at that time—

• (a) that person has an established place of business in the United Kingdom,

• (b) that person has a usual place of residence in the United Kingdom, or

• (c) that person is a firm or unincorporated body which (without being resident in the United Kingdom by virtue of paragraph (a)) has amongst its partners or members at least one individual with a usual place of residence in the United Kingdom.

Interpretation of the Revenue Scotland and Tax Powers Act 2014

52

• (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

• (2) In section 252 (general interpretation), before the definition of “the LBTT(S) Act 2013” insert—

• “the AT(S) Act 2024” means the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024,

.

• (3) In schedule 5 (index of defined expressions), before the entry relating to “LBTT(S) Act 2013” insert—

AT(S) Act 2024	section 252

.

Part 2 — Devolved taxes administration

Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014

53

• (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

• (2) In section 94 (direction to complete enquiry), in subsection (3), for “paragraph” substitute “section”.

Refusal of repayment claim where other tax not paid

54

• (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

• (2) In schedule 3 (claims for relief from double assessment and for repayment), in paragraph 12, after sub-paragraph (2) insert—

(3) If a person who has made a claim has failed to pay to Revenue Scotland an amount (whether of tax, penalty or interest) other than the amount which is the subject of the claim, Revenue Scotland need not give effect to the claim to the extent of that failure.

.

Penalties for failure to pay tax

55

• (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

• (2) In section 168 (penalty for failure to pay tax), in subsection (1), in entry 1 of the table, in column 4—

• (a) before the existing words insert—

The earlier of— the date falling 30 days after the date by which the amount must be paid, or if the tax return was not made on or before the filing date, the date falling 30 days after the filing date.

,

• (b) in the existing words “(a),” is repealed.

Communications from Revenue Scotland to taxpayers

56

• (1) The Revenue Scotland and Tax Powers Act is modified as follows.

• (2) After section 251 insert—

(251A) (1) The Scottish Ministers may by regulations make provision about communications from Revenue Scotland to any person. (2) Regulations under subsection (1) may in particular include provision about the use of electronic communications. (3) Before laying a draft of a Scottish statutory instrument containing regulations under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate. (4) Regulations under subsection (1) may modify any enactment (including this Act).

.

• (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (p) insert—

(pa) section 251A(1),

.

Use of automation by Revenue Scotland

57

• (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

• (2) After section 251A (as inserted by section 56(2)) insert—

(251B) (1) The Scottish Ministers may by regulations make provision about the use by Revenue Scotland of automation in carrying out functions conferred on Revenue Scotland or a designated officer. (2) Before laying a draft of a Scottish statutory instrument containing regulations under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate. (3) Regulations under subsection (1) may modify any enactment (including this Act).

.

• (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (pa) (as inserted by section 56(3)) insert—

(pb) section 251B(1),

.

Set-off by Revenue Scotland

58

• (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

• (2) After section 251B (as inserted by section 57(2)) insert—

(251C) (1) This section applies where there is both a credit and a debit in relation to a person. (2) In this section and section 251D— - “credit”, in relation to a person, means— a sum that is payable by Revenue Scotland to a person, or a relevant sum that may be repaid by Revenue Scotland to a person, - “debit”, in relation to a person, means a sum that is payable by the person to Revenue Scotland (including under a contract settlement or a settlement agreement). (3) For the purposes of paragraph (b) of the definition of “credit” in subsection (2), a “relevant sum” in relation to a person means a sum that was paid in connection with any liability (including any purported or anticipated liability) of that person to make a payment to Revenue Scotland under or by virtue of an enactment or a contract settlement or a settlement agreement. (4) For the purposes of the definition of “debit” in subsection (2), a sum is not to be treated as payable if the sum can be varied or set aside on review or appeal. (5) Revenue Scotland may set the credit against the debit (subject to section 251D and any obligation of Revenue Scotland to set the credit against another sum). (6) The obligations of Revenue Scotland and the person concerned are discharged to the extent of any set-off under subsection (5). (7) In this section references to sums paid, repaid or payable by or to a person include sums that have been or are to be credited by or to a person. (8) This section does not affect any other power of Revenue Scotland to set off amounts. (251D) (1) This section applies where— (a) an insolvency procedure has been applied to a person, and (b) there is a post-insolvency credit in relation to that person. (2) Revenue Scotland may not use the power under section 251C to set that post-insolvency credit against a pre-insolvency debit in relation to the person. (3) In this section— - “post-insolvency credit” means a credit that— became due after the insolvency procedure was applied to the person, and relates to, or to matters occurring at, times after it was so applied, - “pre-insolvency debit” means a debit that— arose before the insolvency procedure was applied to the person, or arose after that procedure was so applied but relates to, or to matters occurring at, times before it was so applied. (4) Subject to subsection (5), for the purposes of this section an insolvency procedure is to be taken to be applied to a person when— (a) a bankruptcy order or winding up order or award of sequestration is made or an administrator is appointed in relation to the person, (b) the person is put into administrative receivership, (c) if the person is a corporation, the person passes a resolution for voluntary winding up, (d) a voluntary arrangement comes into force in relation to the person, (e) a deed of arrangement takes effect in relation to the person, (f) the person’s estate becomes vested in any other person as the person’s trustee under a trust deed (within the meaning of the Bankruptcy (Scotland) Act 2016), or (g) the person becomes subject to any other kind of arrangement analogous to those described in paragraphs (a) to (f), anywhere in the world. (5) In this section, references to the application of an insolvency procedure to a person do not include— (a) the application of an insolvency procedure to a person at a time when another insolvency procedure applies to the person, or (b) the application of an insolvency procedure to a person immediately upon another insolvency procedure ceasing to have effect. (6) For the purposes of this section— (a) a person is to be treated as being in administrative receivership throughout any continuous period for which there is an administrative receiver of that person (disregarding any temporary vacancy in the office of receiver), and (b) the reference in subsection (4)(b) to a person being put into administrative receivership is to be interpreted accordingly. (7) In this section— - “administrative receiver” means an administrative receiver within the meaning of section 251 of the Insolvency Act 1986 or Article 5(1) of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)), - “administrator” means a person appointed to manage the affairs, business and property of another person under schedule B1 of that Act or schedule B1 of that Order, - “deed of arrangement” means a deed of arrangement registered in accordance with Chapter 1 of Part 8 of the Insolvency (Northern Ireland) Order 1989, - “voluntary arrangement” means a voluntary arrangement approved in accordance with Part 1 or Part 8 of the Insolvency Act 1986 or Part 2 or Chapter 2 of Part 8 of the Insolvency (Northern Ireland) Order 1989.

.

Role of designated officer

59

• (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

• (2) After section 251D (as inserted by section 58(2)) insert—

(251E) Anything (including anything in relation to legal proceedings) begun by or in relation to one designated officer may be continued by or in relation to another.

.

• (3) In section 225 (summary warrants)—

• (a) in subsection (3)(b), for “the” substitute “a designated”,

• (b) in subsection (4)(a)(ii), for “the” in the first place where it appears substitute “a designated”.

Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018

60

• (1) The following are to be treated as having had effect since 1 April 2015—

• (a) the amendments made by article 2 of the 2018 Order,

• (b) article 3 of the 2018 Order, as modified by subsection (2).

• (2) In article 3 of the 2018 Order, the reference to 30th June 2018 is to be read as a reference to 1 April 2015.

• (3) In this section, “the 2018 Order” means the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I 2018/222).

Part 3 — Final provisions

Regulations

61

• (1) Regulations under the following provisions are subject to the affirmative procedure: sections 4(4), 7(10), 18(5) and 20 and the first regulations under section 12(3).

• (2) The second and subsequent regulations under section 12(3)—

• (a) must be laid before the Scottish Parliament, and

• (b) cease to have effect at the expiry of the period of 28 days beginning with the date on which they were made unless, before the expiry of that period, the regulations have been approved by resolution of the Parliament.

• (3) Regulations under the following provisions are subject to the negative procedure: sections 11(1), 15(1), 22, 23(1), 26(1), 27(2), 33(1), 34(1) and 35(1).

Ancillary provision

62

• (1) The Scottish Ministers may by regulations make any incidental, supplementary, consequential, transitional, transitory or saving provision they consider appropriate for the purposes of, in connection with or for giving full effect to this Act or any provision made under it.

• (2) Regulations under subsection (1) may—

• (a) modify any enactment (including this Act),

• (b) make different provision for different purposes.

• (3) Regulations under subsection (1)—

• (a) are subject to the affirmative procedure if they add to, replace or omit any part of the text of an Act,

• (b) otherwise, are subject to the negative procedure.

Crown application

63

Nothing in this Act affects His Majesty in His personal capacity.

Commencement

64

• (1) This section and sections 62, 63 and 65 come into force on the day after Royal Assent.

• (2) The other provisions of this Act come into force on such day as the Scottish Ministers may by regulations appoint.

• (3) Regulations under subsection (2) may—

• (a) include transitional, transitory or saving provision,

• (b) make different provision for different purposes.

Short title

65

The short title of this Act is the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.

The tax

Overview of Part 1

Meaning of “aggregate”

Excepted processes

Taxable aggregate

Exempt aggregate

Commercial exploitation

Persons liable to pay tax

Originating sites

Operators of sites

Weight of aggregate

Rate of tax

Repayments of overpaid tax

Adjustment of contracts

Tax credits

Tax credits: further provision

Scottish aggregates tax register

Duty to register for tax

Cancellation of registration for tax

Duty to notify Revenue Scotland of production of exempt aggregate

Registration by Revenue Scotland

Registration: further provision

Duty to make returns and pay tax

Form and content of returns

Communications from taxpayers to Revenue Scotland

Appointment of tax representatives

Effect of appointment of tax representatives

Definition of “business premises” to exclude premises of tax representatives

Groups of companies

Notification of cessation of eligibility for group treatment or of having place of business in UK

Group treatment: change to application or notification

Group treatment: substitution and termination

Partnerships and unincorporated bodies etc.

Bankruptcy etc.

Transfer of business as a going concern

Security required by individual direction

Security required by general direction

Delegation of functions by Revenue Scotland

Failure to make return

Failure to pay tax

Inaccuracies in taxpayer documents

Failure to register for tax etc.

Failure to notify production of exempt aggregate

Failure to keep records of production of exempt aggregate

Failure to request approval of tax representative appointment

Failure to notify cessation of eligibility for group treatment or of having place of business in UK

Failure to notify change to group treatment application or notification

Failure to provide security

General provisions for penalties relating to Scottish aggregates tax

Reviews and appeals of decisions of Revenue Scotland

Interpretation of Part 1

Interpretation of the Revenue Scotland and Tax Powers Act 2014

Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014

Refusal of repayment claim where other tax not paid

Penalties for failure to pay tax

Communications from Revenue Scotland to taxpayers

Use of automation by Revenue Scotland

Set-off by Revenue Scotland

Role of designated officer

Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018

Regulations

Ancillary provision

Crown application

Commencement

Short title

Editorial notes

[^key-e80233dbef2c0ec87fca0a99b2a4496f]: S. 1 not in force at Royal Assent, see s. 64(2)

[^key-ba5b8ad3682a13f362b1f28b4326e09f]: S. 2 not in force at Royal Assent, see s. 64(2)

[^key-0a201c7aeb1b213e6773bb2742c43d88]: S. 3 not in force at Royal Assent, see s. 64(2)

[^key-9079403fcfe5a53ad7e2c659247f266d]: S. 4 not in force at Royal Assent, see s. 64(2)

[^key-49ce084327ffc0678c3a74f7a6389aa4]: S. 5 not in force at Royal Assent, see s. 64(2)

[^key-947c3c211f1a7420ac093c6a24c76312]: S. 6 not in force at Royal Assent, see s. 64(2)

[^key-229223f82dce5dca689632f36a8d5a9f]: S. 7 not in force at Royal Assent, see s. 64(2)

[^key-d6f86807184d5ee514aac8895bb340f2]: S. 8 not in force at Royal Assent, see s. 64(2)

[^key-fc6159626d4125f49931f31353dba698]: S. 9 not in force at Royal Assent, see s. 64(2)

[^key-a61f46a864a9323c4a2b30537dad2801]: S. 10 not in force at Royal Assent, see s. 64(2)

[^key-6831808fc2095b03ab2d1cdeac34032c]: S. 11 not in force at Royal Assent, see s. 64(2)

[^key-fe415f866874ea4742d3b0e6f9c8cc4f]: S. 12 not in force at Royal Assent, see s. 64(2)

[^key-c454ed1112d3d55d5d6f5fefcdaaf6f2]: S. 13 not in force at Royal Assent, see s. 64(2)

[^key-b57f2d5c4d4d45bb42493468405994c8]: S. 14 not in force at Royal Assent, see s. 64(2)

[^key-e25e0f3d4b5ca17c82e2fd12a948a55d]: S. 15 not in force at Royal Assent, see s. 64(2)

[^key-9d166c24e085591f2873fd04dc9c2e81]: S. 16 not in force at Royal Assent, see s. 64(2)

[^key-8f0941d72ddac312a08dee9772d4de4c]: S. 17 not in force at Royal Assent, see s. 64(2)

[^key-237314155002d4fe7eb3313c0bf58597]: S. 18 not in force at Royal Assent, see s. 64(2)

[^key-84292b8bac90428970485830632e6ea9]: S. 19 not in force at Royal Assent, see s. 64(2)

[^key-04f18486fb5bb006d0fd4bbe0c35391a]: S. 20 not in force at Royal Assent, see s. 64(2)

[^key-eaa8354692f6d72db81653aff4e93d87]: S. 21 not in force at Royal Assent, see s. 64(2)

[^key-704a80bdea6fbcc02ee400bad8e99572]: S. 22 not in force at Royal Assent, see s. 64(2)

[^key-809227df4c47301e9e551dd00a93c231]: S. 23 not in force at Royal Assent, see s. 64(2)

[^key-0b4c36b781b75507e10e6d3fb831e769]: S. 24 not in force at Royal Assent, see s. 64(2)

[^key-bd4cfa0ea2ee202aecac968e82b9064b]: S. 25 not in force at Royal Assent, see s. 64(2)

[^key-198a72317bacbe4e62fb4da562f32e13]: S. 26 not in force at Royal Assent, see s. 64(2)

[^key-f11c904b804cfbb72bc851c05af35e73]: S. 27 not in force at Royal Assent, see s. 64(2)

[^key-da2080d8a4353fe06e93811fd502211c]: S. 28 not in force at Royal Assent, see s. 64(2)

[^key-4dd57e44a9f7e1a05d39feb201acd67b]: S. 29 not in force at Royal Assent, see s. 64(2)

[^key-50748a475a7b8299e57b89d96d2c2d59]: S. 30 not in force at Royal Assent, see s. 64(2)

[^key-ceee679d49d222561df3cfd6590d654e]: S. 31 not in force at Royal Assent, see s. 64(2)

[^key-2c29a0269f0697ff22be44f0b46d2123]: S. 32 not in force at Royal Assent, see s. 64(2)

[^key-34b0fceaf2b0ba53f0ce969376391c40]: S. 33 not in force at Royal Assent, see s. 64(2)

[^key-82dd2b1d062b71471aa3100ec4f105c0]: S. 34 not in force at Royal Assent, see s. 64(2)

[^key-471ae1815e9bea2a4f28aeae297ba8f4]: S. 35 not in force at Royal Assent, see s. 64(2)

[^key-02d80c4048c718446fb68cf313f3b533]: S. 36 not in force at Royal Assent, see s. 64(2)

[^key-2d74333d6b990710f099385cea0ab81a]: S. 37 not in force at Royal Assent, see s. 64(2)

[^key-9ac6010ee0ffb27784d86c7eaef28e7d]: S. 38 not in force at Royal Assent, see s. 64(2)

[^key-4886f83c3dcd55ad583c4ce7c3574a2d]: S. 39 not in force at Royal Assent, see s. 64(2)

[^key-45e89b03b3f7c6c9917ca245af493f98]: S. 40 not in force at Royal Assent, see s. 64(2)

[^key-e499e61f118635d6a73d09298634d145]: S. 41 not in force at Royal Assent, see s. 64(2)

[^key-358fe5bbf534a7e064e7fca9848b873b]: S. 42 not in force at Royal Assent, see s. 64(2)

[^key-13111a9a4287173e297eb0337adffc75]: S. 43 not in force at Royal Assent, see s. 64(2)

[^key-2f6482a551cd37ebacb9f4c5a999e288]: S. 44 not in force at Royal Assent, see s. 64(2)

[^key-99c293878291bc4c02c73bdcc9b29061]: S. 45 not in force at Royal Assent, see s. 64(2)

[^key-9525c2a1e65770e2f9e5c9fb5d9d7a7b]: S. 46 not in force at Royal Assent, see s. 64(2)

[^key-1ed65918e2aa0497705808b492184f42]: S. 47 not in force at Royal Assent, see s. 64(2)

[^key-0eda90e962e7f4d68b31a78af14a0b80]: S. 48 not in force at Royal Assent, see s. 64(2)

[^key-6fe9ad1e79db9c976e3c87bcedd24d4e]: S. 49 not in force at Royal Assent, see s. 64(2)

[^key-cc88401b82f8aa6afba4273cd256b2d2]: S. 50 not in force at Royal Assent, see s. 64(2)

[^key-52c68372bbee53787c19224b708df6db]: S. 51 not in force at Royal Assent, see s. 64(2)

[^key-3e972499695702b7738931d991f65002]: S. 52 not in force at Royal Assent, see s. 64(2)

[^key-bae8bac3995064053ef1ee9737712e9c]: S. 53 not in force at Royal Assent, see s. 64(2)

[^key-0c89025b85bf2deb7e1bfef5e0637544]: S. 54 not in force at Royal Assent, see s. 64(2)

[^key-7793944d89422f353f285b349263c980]: S. 55 not in force at Royal Assent, see s. 64(2)

[^key-ce8ad5d872378c9893141c44b44acf77]: S. 56 not in force at Royal Assent, see s. 64(2)

[^key-c9ceed3871623aaf7f23edb825d5d161]: S. 57 not in force at Royal Assent, see s. 64(2)

[^key-9c927d4860907a4d9d140cef1b2281db]: S. 58 not in force at Royal Assent, see s. 64(2)

[^key-54e30340ba1e92d6eb906a91f7342e2c]: S. 59 not in force at Royal Assent, see s. 64(2)

[^key-cd2bea4563a9fa96b7a916ac5294f17b]: S. 60 not in force at Royal Assent, see s. 64(2)

[^key-e28dff7e244fa07b64fc95518ba208e1]: S. 61 not in force at Royal Assent, see s. 64(2)

[^key-b3df078b90877e5bb725c41165a42280]: S. 62 in force at 13.11.2024, see s. 64(1)

[^key-e6825ddc45934f28ece5ce0187c9d22a]: S. 63 in force at 13.11.2024, see s. 64(1)

[^key-021292651efb23ab03e4bf0d5124d49d]: S. 64 in force at 13.11.2024, see s. 64(1)

[^key-83dc24080fcf2ac83de830d3af902452]: S. 65 in force at 13.11.2024, see s. 64(1)

[^key-36b4669a2690f29f8aa9725c81be1499]: S. 53 in force at 1.4.2025 by S.S.I. 2025/79, reg. 2(1)(2)(a)

[^key-69add5773aad8f181d3a9803e8abb4ce]: S. 59 in force at 1.4.2025 by S.S.I. 2025/79, reg. 2(1)(2)(b)

[^key-3ead11f1afe95a188ca165630cff562d]: S. 60 in force at 1.4.2025 by S.S.I. 2025/79, reg. 2(1)(2)(c)

[^key-2b13821664726e5f899cbf31d90ec151]: S. 11 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1

[^key-06f59ac112587e22a0254a8cd3174f1f]: S. 15 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1

[^key-ae83f2c58be8efdbd5cd60a285bb03ca]: S. 18(5)(6) in force at 16.9.2025 for specified purposes by S.S.I. 2025/243, reg. 2(1)(2), sch. 1

[^key-3e4d4be6c7a2c77ed86a4068282d9c2c]: S. 20 in force at 16.9.2025 for specified purposes by S.S.I. 2025/243, reg. 2(1)(2), sch. 1

[^key-827d5f1c8c62f04f82b5f58e70e7c76d]: S. 22 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1

[^key-9fc0e0b34d655931465f6d15501855f8]: S. 23 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1

[^key-a8a92f3c31d3cd455a9085207232c3c3]: S. 26 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1

[^key-cd3c39a31eed597d5db8c23267ef9621]: S. 33(1) in force at 16.9.2025 for specified purposes by S.S.I. 2025/243, reg. 2(1)(2), sch. 1

[^key-fa17588ce09c2ac83c0159103459f105]: S. 34 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1

[^key-7c657c3875496c4004c16097e0c49de7]: S. 35 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1

[^key-02633d9181e6104a9e5b637637b81674]: S. 61 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1

[^key-3667dd58144e885b7f4b028d32b491af]: S. 18(1)-(4)(7)(8) in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-3bc7685ce259b707f98653789366d2a7]: S. 33(2)-(4) in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-a3c1b1faa7251460971a7050fd5b9060]: S. 3 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-625d6692d72610d3b23ef0cefeae5176]: S. 4 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-a31ae1b8f8954fc97348bc9f99460816]: S. 5 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-49722a05895c65e14b84f697da8a90e2]: S. 6 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-d4725f150f7b3a25bd9304df8449780e]: S. 7 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-2d6ed26a291c1c829702c8957385b404]: S. 8 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-01298cc57e11ea0e2bf4c5dfbcd0e8e8]: S. 9 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-4117d90db189bb2b5b5aca0d5a2a0ab3]: S. 10 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-affa6a7592f18f64e1d81f20c751bb0c]: S. 12 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-ef83e09836a1a35005b207a112568ff2]: S. 13 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-53e8d859c79354a56ecbb53f90473618]: S. 14 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-e43e4b2b15ed2629f7262163ffff3052]: S. 16 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-c81530e2a501e00d3b7247b75cf62d28]: S. 17 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-e1453dbe90d001b540eb9db8e451cfda]: S. 18(5)(6) in force at 1.12.2025 in so far as not already in force by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-3aef4eacddfbaa2bd1507ae6918ea9f9]: S. 19 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-5c351476234ae58f39b0b66814bbf519]: S. 20 in force at 1.12.2025 in so far as not already in force by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-afa3d9fdd5b58a22c4c1f4e35391242d]: S. 21 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-a5d7e965562aaeca2fd596c59276df82]: S. 24 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-caab13610acfb355aad73b99f39a0a5c]: S. 25 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-bce060a3669b9f2ee967bb56bfef3e77]: S. 27 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-41e0b3bdbbb6be9d3387676583e5caf3]: S. 28 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-48443cfd11e3c11d73494a2fb541d285]: S. 29 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-79cddd018e2dfd0c26e0cba1fdd20b75]: S. 30 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-61cadaff4cb364e46952c82a13aaa489]: S. 31 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-d2688c1b0bcc2689dad93f73ee1863e1]: S. 32 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-e2ed5483d4834c71cd2452f874e59633]: S. 33(1) in force at 1.12.2025 in so far as not already in force by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-05034f973f13cd3929fbf9e408915da4]: S. 36 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-2120aa9c0d761c6f1df20fa99f8a8ba1]: S. 37 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-7be36764eb8a3edc11058f611c17d1d7]: S. 38 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-0707e2ae57c11109fe604dddad8059fa]: S. 51 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-efc6fae9f9f8443674143c4ad4d9bd46]: S. 52 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

[^key-89a85d8a2dc58b84927ab624150caee7]: S. 54 in force at 19.1.2026 by S.S.I. 2025/386, reg. 2(a)

[^key-b42b6cd2388ed4a513e86eee8fb8de92]: S. 55 in force at 19.1.2026 by S.S.I. 2025/386, reg. 2(b)

[^key-4573a91c62896d48622fe1093d48dac0]: S. 56 in force at 19.1.2026 by S.S.I. 2025/386, reg. 2(c)

[^key-c83832a8faa54421cfb55897ee798cff]: S. 57 in force at 19.1.2026 by S.S.I. 2025/386, reg. 2(d)

[^key-512f0bec80ca975b170077ce9c467f70]: S. 58 in force at 19.1.2026 by S.S.I. 2025/386, reg. 2(e)

[^key-9c2237796e6a32f4462dbbff3e359390]: S. 1 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(a)

[^key-ab1f8d4c64fcc372efec778e6f103c23]: S. 2 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(b)

[^key-e487b595b8ace4dd19e44b264410e052]: S. 39 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)

[^key-c9e536f724505b240d3e79e85cd67fad]: S. 40 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)

[^key-5f1b0fa38aefef57f3303ff4f0ed9afa]: S. 41 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)

[^key-ec9e3d3f6fb2143ffe74bd83fb285ba4]: S. 42 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)

[^key-bfa38b0764e88965eef7a58b552b74f1]: S. 43 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)

[^key-a7bb0f658b05fbf1a62cde6602ca6851]: S. 44 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)

[^key-25f22fdd1afd844be4469fd232666d8e]: S. 45 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)

[^key-b869620864ad274fa9918d00c29d9b45]: S. 46 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)

[^key-561ce92acb4a88d6c58dd4a3c196895f]: S. 47 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)

[^key-0f5458d8145610d9528cda16c86bff4f]: S. 48 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)

[^key-b0d46c4f1d1d5a50fdd097336c40920e]: S. 49 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(c)

[^key-82bfe3d9d4549e1410269eb72f681412]: S. 50 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(d)

[^key-6daec0bfa0ad05d7d0b81e7ac8e6e8a6]: S. 7(9A) inserted (1.4.2026) by The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 (S.S.I. 2026/167), regs. 1, 2(2)

Persons liable to pay tax

Originating sites

Operators of sites

Weight of aggregate

Rate of tax

Repayments of overpaid tax

Adjustment of contracts

Tax credits

Scottish aggregates tax register

Duty to register for tax

Cancellation of registration for tax

Duty to notify Revenue Scotland of production of exempt aggregate

Registration by Revenue Scotland

Registration: further provision

Duty to make returns and pay tax

Form and content of returns

Communications from taxpayers to Revenue Scotland

Appointment of tax representatives

Effect of appointment of tax representatives

Definition of “business premises” to exclude premises of tax representatives

Groups of companies

Notification of cessation of eligibility for group treatment or of having place of business in UK

Group treatment: change to application or notification

Group treatment: substitution and termination

Partnerships and unincorporated bodies etc.

Bankruptcy etc.

Transfer of business as a going concern

Security required by individual direction

Security required by general direction

Delegation of functions by Revenue Scotland

Failure to make return

Failure to pay tax

Inaccuracies in taxpayer documents

Failure to register for tax etc.

Failure to notify production of exempt aggregate

Failure to keep records of production of exempt aggregate

Failure to request approval of tax representative appointment

Failure to notify cessation of eligibility for group treatment or of having place of business in UK

Failure to notify change to group treatment application or notification

Failure to provide security

General provisions for penalties relating to Scottish aggregates tax

Reviews and appeals of decisions of Revenue Scotland

Interpretation of Part 1

Interpretation of the Revenue Scotland and Tax Powers Act 2014

Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014

Refusal of repayment claim where other tax not paid

Penalties for failure to pay tax

Communications from Revenue Scotland to taxpayers

Use of automation by Revenue Scotland

Set-off by Revenue Scotland

Role of designated officer

Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018

Regulations

Ancillary provision

Crown application

Commencement

Short title