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The Scottish Aggregates Tax (Administration) Regulations 2025

Type Scottish-Statutory-Instrument

Publication 2025-11-25

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

Reform history JSON API PDF

Made: 25th November 2025

Coming into force in accordance with regulation 1

In accordance with section 61(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 and section 254(3)(j) of the Revenue Scotland and Tax Powers Act 2014, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

PART 1 — Preliminary

Citation and commencement

1

(1) These Regulations may be cited as the Scottish Aggregates Tax (Administration) Regulations 2025.

(2) Parts 1 and 3 of these Regulations come into force on 1 December 2025.

(3) The remainder of these Regulations come into force on 1 April 2026.

Interpretation

2

(1) In these Regulations—

“accounting period” means— for a registered person, each period ending on the dates notified by Revenue Scotland, for any other registrable person— except where (ii) applies, each period of 3 months starting from the effective date of registration, where Revenue Scotland have, by virtue of regulation 23(3)(a), varied the length of any accounting period or the date on which it begins or ends, such period as is specified by Revenue Scotland,

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

“aggregate” has the meaning given in section 3 of the Act,

“aggregates invoice” means an invoice in respect of commercial exploitation of aggregate issued by a registrable person to a customer and which contains all of the following information— an identifying number, the date of its issue, the name and address of the person issuing it, the name and address of the person to whom it is issued, the weight of the material commercially exploited, a description of the material commercially exploited, the total amount payable for which the invoice is issued, and where the amount of tax is shown separately, a statement confirming that that tax may not be treated as the input tax of any person,

“aggregates tax bad debt account” has the meaning given in regulation 33(3),

“commercial exploitation” has the meaning given in section 7 of the Act,

“credit”, except where the context otherwise requires, means credit which a person is entitled to claim under Part 6 of these Regulations,

“disposal to landfill” is to be interpreted in accordance with sections 5 and 12 of the Landfill Tax (Scotland) Act 2014[^f00004],

“effective date of registration” means the date on which the registrable person begins to carry out taxable activities (whether or not the person has notified Revenue Scotland under section 18(3) of the Act),

“excepted process” has the meaning given in section 4(2) of the Act,

“originating site” has the meaning given in section 9 of the Act,

“published notice” means a notice published by Revenue Scotland and not withdrawn or replaced by a further notice,

“registrable person” has the meaning given in section 18(7) of the Act,

“registered person” means a person who is registered under section 18 of the Act and register and registration are to be construed accordingly,

“registration number” means the identifying number allocated to a registered person and notified to that person by Revenue Scotland,

“return” means a return which is required to be made in accordance with regulation 23,

“the RSTP Act” means the Revenue Scotland and Tax Powers Act 2014,

“taxable activities” has the meaning given in section 18(2) of the Act, and “taxable activity” is construed accordingly,

“taxable business” means a business or part of a business in the course of which a taxable activity is carried out.

(2) In these Regulations any question as to whether a person is connected with another is to be determined in accordance with section 1122 of the Corporation Tax Act 2010[^f00005].

PART 2 — Weight of Aggregate

Scope

3

(1) This Part applies for the purpose of determining the weight of any quantity of aggregate and references in this Part to weight are to be construed as references to the weight of such aggregate.

(2) In the event that a method cannot be determined under regulations 4, 5 or 6, Revenue Scotland may prescribe the method to be used and will do so in writing (the “directed method”).

Standard method

4

(1) This regulation sets out the standard method by which the weight of aggregate should be determined and applies unless regulations 5 or 6 apply.

(2) A registrable person is to determine the weight by the use of a weigh bridge which complies with applicable weights and measures legislation at a site referred to in section 7(2) of the Act.

(3) The weight is to be determined at the time when the aggregate is first subjected to commercial exploitation.

(4) Revenue Scotland is to set out in a published notice—

(a) the terms and conditions regarding the use of a weigh bridge,

(b) the records to be kept by the registrable person, and

Specified method

5

(1) Where Revenue Scotland has published a notice setting out a specified method for determining the weight of aggregate, this regulation will apply unless regulation 6 applies.

(2) A specification made by Revenue Scotland as described in paragraph (1) above may make provision for—

(a) the method by which weight is to be determined,

(b) the time by reference to which weight is to be determined,

(d) the discounting of the weight of constituents (such as water).

Agreed method

6

(1) This regulation provides for an agreed method of determining the weight of aggregate and applies where—

(a) the use of a weigh bridge is not practicable,

(b) the registrable person and Revenue Scotland have agreed in writing that weight is to be determined in accordance with this regulation, and

(2) Rules may be agreed between the registrable person and Revenue Scotland under this regulation as regards—

(a) the method by which weight is to be determined,

(b) the time by reference to which weight is to be determined.

(3) Where paragraph (4) applies Revenue Scotland may give a direction (which may be contained in guidance) that the rules agreed under this regulation are no longer to have effect.

(4) This paragraph applies where Revenue Scotland believes that the agreed rules should no longer be applied because they do not give an accurate indication of the weight or they are not being fully observed or for some other reason.

Penalties

7

(1) Paragraph (2) applies where—

(a) a quantity of aggregate has not been weighed in accordance with this Part including, where relevant, if a directed method has been prescribed by Revenue Scotland in terms of regulation 3(2) and not complied with,

(b) a tax return is made in respect of that aggregate, and

(2) Any statement in the tax return regarding the weight of the aggregate is deemed to be a deliberate inaccuracy for the purposes of section 182 of the RSTP Act and the penalty is to be calculated in accordance with section 183 of that Act.

PART 3 — Registration

Exemption from registration

8

(1) This regulation applies where the only taxable activity that a person is carrying out or intends to carry out is the commercial exploitation of aggregate referred to in section 6(2) to 6(8) of the Act.

(2) Such a person is exempt from the following requirements—

(a) to be registered under section 18(1) of the Act, and

(b) to notify Revenue Scotland under section 18(3) of the Act.

(3) Such a person may still be required to keep records and meet other duties prescribed by Regulations made under section 18(5) and (6) of the Act.

Notification of commercial exploitation of exempt aggregate

9

(1) This regulation applies where—

(a) regulation 8 applies, and

(b) a person intends to carry out or carries out the commercial exploitation of the aggregates referred to in—

(i) section 6(7) of the Act,

(ii) section 6(8)(a) to (c) of the Act, or

(iii) section 6(8)(f) of the Act, but only in relation to clay.

(2) Such a person must notify Revenue Scotland under section 20 of the Act within 30 days of the earliest of the following—

(a) the date on which the person formed the intention to carry out the activity referred to in paragraph (1)(b),

(b) the date on which the person carried out the activity referred to in paragraph (1)(b).

(3) Notification under paragraph (2) must be made in accordance with requirements specified in writing by Revenue Scotland.

Notification of taxable activities

10

(1) A person who is required under section 18(3) of the Act to make a notification to Revenue Scotland must do so in accordance with requirements specified in writing by Revenue Scotland and within 30 days of the earliest of the following—

(a) the date on which the person formed the intention of carrying out taxable activities, or

(b) the date on which the person carried out taxable activities.

(2) For the avoidance of doubt, a person who is required to make a notification under section 18(3) of the Act is not required to do so earlier than 30 days after 1 April 2026 but may do so on a voluntary basis between then and the coming into force of this Part.

Notification of cessation of taxable activities

11

(1) A person who is required under section 19(1) of the Act to notify Revenue Scotland that they have ceased to have the intention of carrying out taxable activities must do so in writing within 30 days of the person’s intention so having ceased.

(2) For the avoidance of doubt, a person who has made a notification under regulation 9(2) must, if the intention referred to in Regulation 9(1)(b) subsequently ceases, make a further notification to Revenue Scotland in writing within 30 days of that cessation.

(3) In either case, the notification must include—

(a) the date on which the person ceased to have the intention of carrying out taxable activities, and

(b) if different, the date on which the person ceased to carry out taxable activities.

Changes in particulars

12

(1) A person who has made a notification under section 18(3) of the Act or under regulation 9(2) at any time shall also, as appropriate, notify Revenue Scotland about the following matters—

(a) any inaccuracy or inadequacy in the information, particulars or details contained in or provided with the original notification,

(b) any change in circumstances that causes that information or those particulars or details to become inaccurate or inadequate, or

(c) any change in circumstances relating to that person, that person’s business or any other matter with respect to which particulars are contained in the Scottish Aggregates Tax register.

(2) A notification required by this regulation must—

(a) be given in writing,

(b) provide full particulars enabling the register kept by Revenue Scotland to be kept up to date, and

(3) The first of those 30 days begin, as the case requires, on—

(a) the day after the person discovers that the original notification was inaccurate or is in a position to rectify the inadequacy in that notification (see paragraph (2) above), or

(b) the day after the change in circumstances occurred (see paragraphs (3) and (4) above).

(4) The full particulars referred to in paragraph (2) above include (but are not limited to)—

(a) the nature of the relevant inaccuracy, inadequacy or change,

(b) the date on which the inaccuracy in the original notification was discovered or the inadequacy could be rectified,

(d) the nature of the inaccuracy, inadequacy or change, and

(e) the correct information, particulars or details.

(5) A relevant change of circumstances under paragraph (3) or (4) above includes (but is not limited to)—

(a) the person’s name, trading name, address or principal place of business,

(b) the person’s status (namely, as sole proprietor, partner, unincorporated body, or body corporate),

(d) the name and address of a trustee or beneficiary of a trust,

(e) the site details.

(6) Revenue Scotland may, on their own initiative or following a notification under this regulation, correct an entry in the register in a case where they are satisfied that it should be corrected or otherwise brought up to date.

(7) Where a person makes a notification under this regulation that is or becomes inaccurate, inadequate or misleading, the provisions of paragraphs (1) to (6) above shall likewise apply to that notification.

Transfer of a going concern

13

(1) Paragraph (2) applies where—

(a) a taxable business is transferred as a going concern,

(b) the registration of the transferor has not already been cancelled,

(c) as a result of the transfer of the business the registration of the transferor is to be cancelled and the transferee has become liable to be registered, and

(d) an application is made in respect of the transfer by both the transferor and the transferee.

(2) Revenue Scotland may, with effect from the date of the transfer of the business, cancel the registration of the transferor and register the transferee with the registration number previously allocated to the transferor.

(3) An application under paragraph (1) above is to be treated as the notification referred to in regulation 11.

(4) Where the transferee of a business has been registered in accordance with paragraph (2) above—

(a) any liability of the transferor existing at the date of the transfer to make a return or account for or pay any tax under Part 5 of these Regulations is to become the liability of the transferee,

(b) any entitlement of the transferor, whether or not existing at the date of the transfer, to credit or payment under Part 6 of these Regulations is to become the entitlement of the transferee,

(c) any other provision by or under the Act relating to the transferor’s obligations under the Act that applied to the transferor before their registration was cancelled and any such provision that continues to apply to the transferor after that cancellation will apply to the transferee, and

(d) any circumstances relating to the application of the Act (or any provision made under the Act) relating to the transferor’s obligations under the Act before their registration was cancelled (or any such circumstances that continue to apply to the transferor after the cancellation) will apply to the transferor.

(5) In addition to the provisions in paragraph (4), where both paragraph (6) and (7) apply, the actions referred to in paragraph (7) are to be treated as having been done by the transferee.

(6) This paragraph applies when the transferee of a business has been registered under paragraph (2) above during an accounting period subsequent to that in which the transfer took place (but with effect from the date of the transfer).

(7) This paragraph applies where either the transferor or transferee has done any of the following—

(a) made a tax return,

(b) accounted for tax, or

Representation of unincorporated body

14

(1) Where anything is required to be done by or under the Act (whether by these Regulations or otherwise) by or on behalf of an unincorporated body other than a partnership, it is to be the joint and several responsibility of—

(a) every member holding office as president, chairman, treasurer, secretary or any similar office,

(b) if there is no such office, every member holding office as a member of a committee by which the affairs of the body are managed, or

but, subject to paragraph (2) below, if it is done by any of the persons referred to above that will be sufficient compliance with any such requirement.

(2) Where an unincorporated body other than a partnership is required to make any notification such as is referred to in regulations 9 to 12, it will not be sufficient compliance unless the notification is made by a person upon whom a responsibility for making it is imposed by paragraph (1) above.

(3) Where anything is required to be done by or under the Act (whether by these Regulations or otherwise) by or on behalf of a partnership, it is to be the joint and several responsibility of every partner, but if it is done by one partner or, in the case of a partnership whose principal place of business is in Scotland, by any other person authorised by the partnership with respect thereto that will be sufficient compliance with any such requirement.

(4) Notwithstanding regulation 14(3), each individual partner is personally responsible for providing accurate and timely information as required by Revenue Scotland in relation to this Part.

Bankruptcy or incapacity of registrable persons

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