Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Chapter 3 S Calculation of tax

Amount of tax S

11 Weight of aggregate S

(1) The Scottish Ministers may make regulations for determining the weight of any aggregate for the purposes of calculating the tax.

(2) Regulations under subsection (1) may—

(a) specify rules for determining the weight,

(b) authorise rules for determining the weight to be specified by Revenue Scotland in a manner set out in the regulations, or

(c) authorise rules for determining the weight to be agreed between the person liable to pay the tax and a person designated by Revenue Scotland.

(3) Regulations under subsection (1) may, in particular, provide for the rules specified or authorised under the regulations to include rules about—

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

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

(c) the discounting of constituent ingredients (such as water).

(4) Regulations under subsection (1) may include provision that rules specified by virtue of subsection (2)(b)—

(a) are to have effect only in such cases as may be described in the rules, and

(b) are not to have effect in particular cases unless Revenue Scotland is satisfied that such conditions as may be set out in the rules are met in those cases.

(5) Conditions for which provision is made by virtue of subsection (4)(b) may be framed by reference to such factors as Revenue Scotland considers appropriate (such as the consent, in a particular case, of a person designated by Revenue Scotland).

(6) Regulations under subsection (1) may include provision that where—

(a) rules are agreed as mentioned in subsection (2)(c), and

(b) Revenue Scotland believes that they should no longer be applied (whether because they do not give an accurate indication of the weight or are not being fully observed or for some other reason),

Revenue Scotland may direct that the agreed rules are no longer to have effect.

Commencement Information

I1 S. 11 not in force at Royal Assent, see s. 64(2)

I2 S. 11 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1

12 Rate of tax S

(1) The amount of tax charged on taxable aggregate is calculated by multiplying the applicable rate of tax by the weight in tonnes of the taxable aggregate.

(2) The amount of tax charged on a part of a tonne of aggregate is to be the proportionately reduced amount.

(3) The Scottish Ministers may make regulations specifying the applicable rate (or rates) of tax for the purposes of this section.

Commencement Information

I3 S. 12 not in force at Royal Assent, see s. 64(2)

I4 S. 12 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

Repayments S

13 Repayments of overpaid tax S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2) In section 108 (claim for repayment if order changing tax basis not approved)—

(a) in subsection (1), in each place where it occurs, for “order” substitute “instrument”,

(b) in subsection (2), in the closing words, for “order” substitute “instrument”,

(c) in subsection (3)—

(i) in the opening words, for “order”, in each place where it occurs, substitute “instrument”,

(ii) in the table, in the heading of column 1, for “orders” substitute “instruments”,

(iii) at the end of the table, insert—

“Under the AT(S) Act 2024—	Section 58(2)(b) of that Act
regulations under section 12(3)”,

(d) in subsection (4), for “order” substitute “instrument”.

(3) The section title of section 108 becomes “Claim for repayment if instrument changing tax basis not approved”.

Commencement Information

I5 S. 13 not in force at Royal Assent, see s. 64(2)

I6 S. 13 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

14 Adjustment of contracts S

(1) This section applies where—

(a) an agreement to supply a quantity of taxable aggregate to any person has been entered into,

(b) a payment falls to be made under the agreement relating to the aggregate, and

(c) after entering into the agreement there is a change to the tax chargeable in relation to the supply of the aggregate referred to in the agreement.

(2) The amount of any payment mentioned in subsection (1)(b) is to be adjusted (unless the agreement provides otherwise) so as to secure that the cost of discharging the liability to pay the tax, to the extent that it would otherwise have been borne by the supplier, is borne by the person making the payment.

(3) The reference in subsection (1)(c) to a change in the tax chargeable is a reference to a change—

(a) to or from no tax being chargeable, or

(b) in the amount of tax chargeable.

Commencement Information

I7 S. 14 not in force at Royal Assent, see s. 64(2)

I8 S. 14 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2

Credits S

15 Tax credits S

(1) The Scottish Ministers may by regulations provide that where—

(a) a charge to tax has arisen on any quantity of aggregate, and

(b) specified conditions are fulfilled,

a person liable to pay the tax is to be entitled to credit of such an amount as is determined in accordance with specified rules.

(2) Regulations under subsection (1) may include provision for determining the amount of credit (including provision for limiting it).

(3) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate is moved outwith Scotland to a place in the rest of the United Kingdom, or to United Kingdom waters, in the form of aggregate.

(4) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate is exported outwith the United Kingdom from a place in Scotland, in the form of aggregate.

(5) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate has an excepted process applied to it.

(6) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate is used in a specified industrial or agricultural process.

(7) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate is disposed of (by dumping or otherwise) in such a manner, not constituting its use for construction purposes, as may be specified.

(8) Regulations under subsection (1) may include—

(a) provision in relation to cases where the whole or part of a debt which is due to the person liable to pay the tax is written off in the person’s accounts as a bad debt, and

(b) provision for determining whether, and to what extent, a debt is to be taken to be bad for the purposes of paragraph (a).

(9) In this section, “specified” means specified in the regulations.

Commencement Information

I9 S. 15 not in force at Royal Assent, see s. 64(2)

I10 S. 15 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1

16 Tax credits: further provision S

(1) Regulations under section 15(1) may make provision as to the manner in which a person is to benefit from credit, and may, in particular, make provision—

(a) that a person is to be entitled to credit by reference to accounting periods,

(b) that a person is to be entitled to deduct an amount equal to the person's total credit for an accounting period from the total amount of tax due from the person for the period,

(c) that if no tax is due from a person for an accounting period but the person is entitled to credit for the period, the amount of the credit is to be paid to the person by Revenue Scotland,

(d) that if the amount of credit to which a person is entitled for an accounting period exceeds the amount of tax due from the person for the period, an amount equal to the excess is to be paid to the person by Revenue Scotland,

(e) for the whole or part of any credit to be held over to be credited for a subsequent accounting period,

(f) as to the manner in which a person who has ceased to be registrable is to benefit from credit.

(2) Regulations made by virtue of subsection (1)(c) or (d) may provide that where at the end of an accounting period an amount is due to a person who has failed to submit returns for an earlier period as required by this Act, Revenue Scotland may withhold payment of the amount until the person has complied with that requirement.

(3) Regulations made by virtue of subsection (1)(e) may—

(a) provide for credit to be held over either on the person's application or in accordance with directions given by Revenue Scotland from time to time, and

(b) allow directions to be given generally or with regard to particular cases.

(4) Regulations under section 15(1) may provide that—

(a) no benefit is to be conferred in respect of credit except on a claim made in such manner and at such time as may be determined by or under regulations,

(b) payment in respect of credit is to be made subject to such conditions (if any) as Revenue Scotland thinks fit to impose, including conditions as to repayment in specified circumstances,

(c) deduction in respect of credit is to be made subject to such conditions (if any) as Revenue Scotland thinks fit to impose, including conditions as to the payment to Revenue Scotland, in specified circumstances, of an amount representing the whole or part of the amount deducted.

(5) Regulations under section 15(1) may require a claim by a person to be made in a return required by regulations under section 23.

(6) Regulations under section 15(1) may provide for section 107 of the Revenue Scotland and Tax Powers Act 2014 (claim for relief for overpaid tax etc.) to apply, with or without modifications, to a claim under this section by a person who has ceased to be registrable as it applies to a claim under that section.

Commencement Information

I11 S. 16 not in force at Royal Assent, see s. 64(2)

I12 S. 16 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2