Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
Part 1Scottish aggregates tax
Chapter 1The tax
1The tax
2Overview of Part 1
Chapter 2Key concepts
Meaning of “aggregate”
3Meaning of “aggregate”
4Excepted processes
Taxable and exempt aggregate
5Taxable aggregate
6Exempt aggregate
Commercial exploitation of aggregate
7Commercial exploitation
8Persons liable to pay tax
Sites and site operators
9Originating sites
10Operators of sites
Chapter 3Calculation of tax
Amount of tax
11Weight of aggregate
12Rate of tax
Repayments
13Repayments of overpaid tax
14Adjustment of contracts
Credits
15Tax credits
16Tax credits: further provision
Chapter 4Administration
Registration
17Scottish aggregates tax register
18Duty to register for tax
19Cancellation of registration for tax
20Duty to notify Revenue Scotland of production of exempt aggregate
21Registration by Revenue Scotland
22Registration: further provision
Tax returns and record-keeping
23Duty to make returns and pay tax
24Form and content of returns
25Communications from taxpayers to Revenue Scotland
Non-resident taxpayers
26Appointment of tax representatives
27Effect of appointment of tax representatives
28Definition of “business premises” to exclude premises of tax representatives
Special cases
29Groups of companies
30Notification of cessation of eligibility for group treatment or of having place of business in UK
31Group treatment: change to application or notification
32Group treatment: substitution and termination
33Partnerships and unincorporated bodies etc.
34Bankruptcy etc.
35Transfer of business as a going concern
Provision of security
36Security required by individual direction
37Security required by general direction
Delegation of functions
38Delegation of functions by Revenue Scotland
Chapter 5Penalties
39Failure to make return
40Failure to pay tax
41Inaccuracies in taxpayer documents
42Failure to register for tax etc.
43Failure to notify production of exempt aggregate
44Failure to keep records of production of exempt aggregate
45Failure to request approval of tax representative appointment
46Failure to notify cessation of eligibility for group treatment or of having place of business in UK
47Failure to notify change to group treatment application or notification
48Failure to provide security
49General provisions for penalties relating to Scottish aggregates tax
Chapter 6Reviews and appeals
50Reviews and appeals of decisions of Revenue Scotland
Chapter 7Interpretation
51Interpretation of Part 1
52Interpretation of the Revenue Scotland and Tax Powers Act 2014
Part 2Devolved taxes administration
53Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014
54Refusal of repayment claim where other tax not paid
55Penalties for failure to pay tax
56Communications from Revenue Scotland to taxpayers
57Use of automation by Revenue Scotland
58Set-off by Revenue Scotland
59Role of designated officer
60Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018
Part 3Final provisions
61Regulations
62Ancillary provision
63Crown application
64Commencement
65Short title

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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

2024 asp 14

An Act of the Scottish Parliament to make provision for a tax on the commercial exploitation of aggregate; and to make further provision about the administration of devolved taxes.