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Aggregates Tax And Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025

Synopsis

These regulations bring further sections of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 into force.

The sections now in force support the introduction of the Scottish Aggregates tax from 1 April 2026, which will replace the UK-wide levy on aggregates currently applied in Scotland.

Summary

The Aggregates Tax And Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025 brings further sections of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 into force on 16 September 2025 and 1 December 2025.

This legislation applies in Scotland only.

What will change?

Sections of the Act brought into force support the introduction of the Scottish Aggregates Tax on 1 April 2026.

Provisions of the Act commencing on 16 September 2025

Sections of the Act now in force concern:

Determining the weight of aggregate.
Tax credits.
The duty to register for the tax.
The duty to notify Revenue Scotland regarding the production of exempt aggregate.
The duty to make returns and pay the tax, where due.
The appointment of tax representatives.

Other administrative rules, including regarding partnerships, unincorporated bodies, bankruptcy and transfers of businesses as a going concern.

A section now in force also allows regulations to be made supporting the Act.

Provisions of the Act commencing on 1 December 2025

Sections to be brought into force will concern:

Definitions of aggregates, exempt aggregates and commercial exploitation;
The rate of tax.
Administration of tax, including overpaid tax.
The operation of the Scottish aggregates tax register.
Administration of registrations for the tax, including cancellations and powers for Revenue Scotland to register organisations.
The duty to notify Revenue Scotland regarding the production of exempt aggregate.
The functions of Revenue Scotland.
The appointment of tax representatives.
How the tax will be administered for different corporate structures.

Background

The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 includes powers to introduce a Scottish aggregates tax, replacing the UK-wide levy in Scotland.

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