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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

  2. Crown Application

  3. Overview of the Act

  4. Commentary on Provisions

    1. Part 1 – Scottish Aggregates Tax

      1. Chapter 1 – The tax

        1. Section 1: The tax

        2. Section 2: Overview of Part 1

      2. Chapter 2 – Key concepts

        1. Meaning of “aggregate”

          1. Section 3: Meaning of “aggregate”

          2. Section 4: Excepted processes

        2. Taxable and exempt aggregate

          1. Section 5: Taxable aggregate

          2. Section 6: Exempt aggregate

        3. Commercial exploitation of aggregate

          1. Section 7: Commercial exploitation

          2. Section 8: Persons liable to pay tax

        4. Sites and site operators

          1. Section 9: Originating sites

          2. Section 10: Operators of sites

      3. Chapter 3 – Calculation of tax

        1. Amount of tax

          1. Section 11: Weight of aggregate

          2. Section 12: Rate of tax

        2. Repayments

          1. Section 13: Repayments of overpaid tax

          2. Section 14: Adjustment of contracts

        3. Credits

          1. Section 15: Tax credits

          2. Section 16: Tax credits: further provision

      4. Chapter 4 – Administration

        1. Registration

          1. Section 17: Scottish aggregates tax register

          2. Section 18: Duty to register for tax

          3. Section 19: Cancellation of registration for tax

          4. Section 20: Duty to notify Revenue Scotland of production of exempt aggregate

          5. Section 21: Registration by Revenue Scotland

          6. Section 22: Registration: further provision

        2. Tax returns and record-keeping

          1. Section 23: Duty to make returns and pay tax

          2. Section 24: Form and content of returns

          3. Section 25: Communications from taxpayers to Revenue Scotland

        3. Non-resident taxpayers

          1. Section 26: Appointment of tax representatives

          2. Section 27: Effect of appointment of tax representatives

          3. Section 28: Definition of “business premises” to exclude premises of tax representatives

        4. Special cases

          1. Section 29: Groups of companies

          2. Section 30: Notification of cessation of eligibility for group treatment or of having place of business in UK

          3. Section 31: Group treatment: change to application or notification

          4. Section 32: Group treatment: substitution and termination

          5. Section 33:  Partnerships and unincorporated bodies etc.

          6. Section 34: Bankruptcy etc.

          7. Section 35: Transfer of business as a going concern

        5. Provision of security

          1. Section 36: Security required by individual direction

          2. Section 37: Security required by general direction

        6. Delegation of functions

          1. Section 38: Delegation of functions by Revenue Scotland

      5. Chapter 5 – Penalties

        1. Section 39: Failure to make return

        2. Section 40: Failure to pay tax

        3. Section 41: Inaccuracies in taxpayer documents

        4. Section 42: Failure to register for tax etc.

        5. Section 43: Failure to notify production of exempt aggregate

        6. Section 44: Failure to keep records of production of exempt aggregate

        7. Section 45: Failure to request approval of tax representative appointment

        8. Section 46: Failure to notify cessation of eligibility for group treatment or of having place of business in UK

        9. Section 47: Failure to notify change to group treatment application or notification

        10. Section 48: Failure to provide security

        11. Section 49: General provisions for penalties relating to Scottish aggregates tax

      6. Chapter 6 – Reviews and appeals

        1. Section 50: Reviews and appeals of decisions of Revenue Scotland

      7. Chapter 7 – Interpretation

        1. Section 51: Interpretation of Part 1

        2. Section 52: Interpretation of the Revenue Scotland and Tax Powers Act 2014

    2. Part 2 – Devolved taxes administration

      1. Section 53: Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014

      2. Section 54: Refusal of repayment claim where other tax not paid

      3. Section 55: Penalties for failure to pay tax

      4. Section 56: Communications from Revenue Scotland to taxpayers

      5. Section 57: Use of automation by Revenue Scotland

      6. Section 58: Set-off by Revenue Scotland

      7. Section 59: Role of designated officer

      8. Section 60: Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018

    3. Part 3 – Final provisions

      1. Section 61: Regulations

      2. Section 62: Ancillary provision

      3. Section 63: Crown application

      4. Section 64: Commencement

      5. Section 65: Short title

  5. Parliamentary History

  • Explanatory Notes Table of contents

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Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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