The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 3) Regulations 2025

Made: 4th December 2025

Laid before the Scottish Parliament: 8th December 2025

Coming into force: 19th January 2026

The Scottish Ministers make the following Regulations in exercise of the power conferred by section 64(2) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024[^f00001].

Citation and commencement

1

These Regulations may be cited as the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 3) Regulations 2025 and come into force on 19 January 2026.

Appointed day

2

19 January 2026 is the day appointed for the coming into force of the following provisions of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024—

• (a) section 54 (refusal of repayment claim where other tax not paid),

• (b) section 55 (penalties for failure to pay tax),

• (c) section 56 (communications from Revenue Scotland to taxpayers),

• (d) section 57 (use of automation by Revenue Scotland),

• (e) section 58 (set-off by Revenue Scotland).

Signed

IVAN MCKEE — Authorised to sign by the Scottish Ministers — 4th December 2025

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations bring into force sections 54, 55, 56, 57 and 58 of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) on 19 January 2026.

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.