LegalizeThe Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025
Made: 2nd September 2025
Laid before the Scottish Parliament: 4th September 2025
Coming into force: 16th September 2025
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 64(2) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024[^f00001].
Citation, commencement and interpretation
1
- (1) These Regulations may be cited as the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025 and come into force on 16 September 2025.
- (2) In these Regulations, “the Act” means the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.
Appointed days
2
- (1) 16 September 2025 is the day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in schedule 1 of these Regulations (the subject matter of which is described in the corresponding entry in column 2 of that table).
- (2) Where a purpose is specified in column 3 of that table, the corresponding provision in column 1 comes into force in accordance with paragraph (1) only for that purpose.
- (3) 1 December 2025 is the day appointed for the coming into force, so far as not already in force, of the provisions of the Act specified in column 1 of the table in schedule 2 of these Regulations (the subject matter of which is described in the corresponding entry in column 2 of that table).
SCHEDULE 1 — Provisions of the Act coming into force on 16 September 2025
| Column 1 (provision of the Act) | Column 2 (subject matter) | Column 3 (purpose) |
|---|---|---|
| Section 11 | Weight of aggregate | |
| Section 15 | Tax credits | |
| Section 18(5) and (6) | Duty to register for tax | For the purpose of making regulations |
| Section 20 | Duty to notify Revenue Scotland of production of exempt aggregate | For the purpose of making regulations |
| Section 22 | Registration: further provision | |
| Section 23 | Duty to make returns and pay tax | |
| Section 26 | Appointment of tax representatives | |
| Section 33(1) | Partnerships and unincorporated bodies etc. | For the purpose of making regulations |
| Section 34 | Bankruptcy etc. | |
| Section 35 | Transfer of business as a going concern | |
| Section 61 | Regulations |
SCHEDULE 2 — Provisions of the Act coming into force on 1 December 2025
| Column 1 (provision of the Act) | Column 2 (subject matter) |
|---|---|
| Chapter 2 of Part 1 (sections 3 to 10) | Key concepts |
| Section 12 | Rate of tax |
| Section 13 | Repayments of overpaid tax |
| Section 14 | Adjustment of contracts |
| Section 16 | Tax credits: further provision |
| Section 17 | Scottish aggregates tax register |
| Section 18 | Duty to register for tax |
| Section 19 | Cancellation of registration for tax |
| Section 20 | Duty to notify Revenue Scotland of production of exempt aggregate |
| Section 21 | Registration by Revenue Scotland |
| Section 24 | Form and content of returns |
| Section 25 | Communications from taxpayers to Revenue Scotland |
| Section 27 | Effect of appointment of tax representatives |
| Section 28 | Definition of “business premises” to exclude premises of tax representatives |
| Section 29 | Groups of companies |
| Section 30 | Notification of cessation of eligibility for group treatment or of having place of business in UK |
| Section 31 | Group treatment: change to application or notification |
| Section 32 | Group treatment: substitution and termination |
| Section 33 | Partnerships and unincorporated bodies etc. |
| Section 36 | Security required by individual direction |
| Section 37 | Security required by general direction |
| Section 38 | Delegation of functions by Revenue Scotland |
| Chapter 7 of Part 1 (sections 51 and 52) | Interpretation |
Signed
IVAN MCKEE — Authorised to sign by the Scottish Ministers — 2nd September 2025
Explanatory note
(This note is not part of the Regulations)
EXPLANATORY NOTE
These Regulations bring into force certain provisions of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) on 16 September 2025. With the exception of section 61, the relevant provisions being commenced on that date contain Ministerial powers to make subordinate legislation. Section 61 (Regulations) specifies the Parliamentary procedure applicable to regulations made under certain provisions of the Act.
These Regulations also bring into force the provisions of Chapter 2 (Key concepts), Chapter 3 (Calculation of tax) (to the extent that these provisions are not already in force for all purposes), Chapter 4 (Administration) (to the extent that these provisions are not already in force for all purposes), and Chapter 7 (Interpretation) of Part 1 (Scottish Aggregates Tax) of the Act on 1 December 2025.
The Bill for the Act received Royal Assent on 12 November 2024. Sections 62, 63, 64 and 65 came into force the following day.
Footnotes
[^f00001]: 2024 asp 14.
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