Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Registration

17 Scottish aggregates tax register

(1) Revenue Scotland must keep a register (to be known as the Scottish aggregates tax register) containing such information as Revenue Scotland considers is required for the purposes of the collection and management of the tax.

(2) The register is to be kept in the form that Revenue Scotland considers appropriate.

(3) Revenue Scotland must make any changes to the register that appear to Revenue Scotland to be required for the purpose of keeping the register up to date.

(4) Revenue Scotland may publish, in the manner it considers appropriate—

(a) information derived from the register, and

(b) information falling within any of the descriptions set out in subsection (5).

(5) The information is—

(a) the names and trading names (if different) of registered persons,

(b) the registration numbers assigned to those persons in the register,

(c) the addresses, co-ordinates and boundary plans of any sites or other premises at which those persons carry on business, and the type of material produced at each site or premises,

(d) the fact (where it is the case) that the registered person is a body corporate which by virtue of section 29 is treated as a member of a group,

(e) where paragraph (d) applies—

(i) the names of the other bodies corporate treated under that section as members of the group,

(ii) the addresses, co-ordinates and boundary plans of any sites or other premises at which those other bodies carry on business, and the type of material produced at each site or premises,

(f) the names of tax representatives against the names of the non-resident taxpayers of whom they are the representatives,

(g) the information mentioned in paragraphs (a) to (c) in respect of persons who have notified Revenue Scotland under section 20 of the production of exempt aggregate, and

(h) such other information as Revenue Scotland considers appropriate.

(6) Information may be published in accordance with subsection (4) despite any obligation not to disclose the information that would otherwise apply which is contained in—

(a) an Act of the Scottish Parliament,

(b) an instrument made under an Act of the Scottish Parliament, or

(c) any other enactment which, if contained in an Act of the Scottish Parliament, would be within the legislative competence of the Parliament.

18 Duty to register for tax

(1) A person who—

(a) carries out taxable activities, and

(b) is not registered,

is liable to be registered.

(2) For the purposes of this section, a person carries out taxable activities if the person is responsible for subjecting a quantity of aggregate to commercial exploitation.

(3) Where—

(a) a person at any time—

(i) forms the intention of carrying out taxable activities, or

(ii) carries out taxable activities, and

(b) the person is not registered,

the person must notify Revenue Scotland at whichever is the earliest time of paragraph (a)(i) or (ii).

(4) Where a person is liable to be registered by virtue of subsection (1), Revenue Scotland may register the person with effect from the time when the person begins to carry out taxable activities (whether or not the person notifies Revenue Scotland under subsection (3)).

(5) The Scottish Ministers may by regulations provide for persons carrying out taxable activities to be, to such extent and subject to such conditions or restrictions as may be prescribed in the regulations, either—

(a) exempt from the requirement to be registered under this section, or

(b) exempt from other requirements imposed by or under this Part on registrable persons.

(6) Regulations under subsection (5) may, in relation to persons who are exempt from the requirement to be registered under this section, include provision—

(a) requiring those persons to keep any records that may be needed to enable those persons to comply with a requirement to notify Revenue Scotland of the person's intention—

(i) to carry out taxable activities, or

(ii) to cease to carry out taxable activities,

(b) requiring those persons to preserve those records until a day specified by the Scottish Ministers in the regulations (and different days may be specified for different purposes under this paragraph),

(c) specifying that the records required to be kept and preserved under paragraphs (a) and (b) do, or do not, include records described in the regulations, and

(d) specifying supporting documents (including accounts, books, deeds, contracts, vouchers and receipts) that are required to be kept,

(e) referring to things specified in a notice published by Revenue Scotland in accordance with the regulations (and not withdrawn by a subsequent notice).

(7) References in this Part to a registrable person are to a person who—

(a) is registered under this section, or

(b) is liable to be registered under this section.

(8) Where any two or more bodies corporate are treated as members of the same group by virtue of section 29 they must be registered together as one person in the name of the representative member.

19 Cancellation of registration for tax

(1) A person who at any time ceases to have the intention of carrying out taxable activities must notify Revenue Scotland of that fact.

(2) For the purposes of subsection (1), a person carries out taxable activities if the person is responsible for subjecting a quantity of aggregate to commercial exploitation.

(3) Where Revenue Scotland is satisfied that a person has ceased to carry out taxable activities it may cancel the person's registration with effect from the earliest practicable time after the person ceased to carry out taxable activities (whether or not the person notifies Revenue Scotland under subsection (1)).

(4) Where—

(a) a person notifies Revenue Scotland under subsection (1), or is exempted from the requirement to be registered by virtue of regulations under section 18(5),

(b) Revenue Scotland is satisfied that the person will not carry out taxable activities,

(c) Revenue Scotland is satisfied that no tax which the person is liable to pay is unpaid,

(d) Revenue Scotland is satisfied that no credit to which the person is entitled under regulations made under section 15 is outstanding, and

(e) subsections (5) and (6) do not apply,

Revenue Scotland must cancel the person's registration with effect from the earliest practicable time after the person ceases to carry out taxable activities.

(5) Where—

(a) a person notifies Revenue Scotland under subsection (1), and

(b) Revenue Scotland is satisfied that the person has not carried out, is not carrying out, and will not carry out, taxable activities,

Revenue Scotland must cancel the person's registration with effect from the date of registration.

(6) Where a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 18(5), Revenue Scotland may cancel the person’s registration with effect from the time when the person became so exempted or from such later time as Revenue Scotland considers appropriate.

(7) Where—

(a) a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 18(5), and

(b) Revenue Scotland is satisfied that the person has been so exempted at all times since being registered,

Revenue Scotland must cancel the person’s registration with effect from the date of registration.

20 Duty to notify Revenue Scotland of production of exempt aggregate

An unregistered person who—

(a) would be required to be registered for the purposes of the tax but for an exemption by virtue of regulations under section 18(5), or

(b) has formed the intention of carrying out activities that would be taxable activities but for such an exemption,

must, in such cases or circumstances as may be prescribed in regulations made by the Scottish Ministers, notify Revenue Scotland of that fact.

21 Registration by Revenue Scotland

(1) Where it appears to Revenue Scotland that any person is operating or using any premises, or intends to operate or use any premises, for any of the purposes listed in subsection (2), it may register those premises, in any entry in the register relating to that person and under that person’s name, as a registered site.

(2) The purposes are—

(a) winning any aggregate,

(b) applying an excepted process to any aggregate,

(c) mixing, otherwise than in permitted circumstances (see section 7(7)), any aggregate with any material or substance (other than water),

(d) storing any aggregate, or

(e) the first landing in Scotland of aggregate won from the seabed of the Scottish marine area or from the seabed of United Kingdom waters.

(3) Where any premises are registered in accordance with subsection (1) as a registered site, the particulars included in the register must set out, as the boundaries of the site, such boundaries as appear to Revenue Scotland best to secure that avoidance of tax is not facilitated by the registration of any part of any premises that is not used or operated for any of the purposes listed in subsection (2).

(4) Where any entry in the register at any time specifies that any premises registered under a person’s name as a registered site are to be taken to be the originating site of—

(a) any aggregate resulting from the carrying out of any excepted process there, or

(b) any aggregate won or landed there,

any question for the purposes of this Part as to the boundaries at that time of the originating site of any such aggregate is to be conclusively determined in accordance with that entry.

22 Registration: further provision

The Scottish Ministers may by regulations make provision—

(a) specifying the period within which a notification by virtue of section 18(3), 19(1) or 20 is to be made,

(b) specifying the form and content of a notification under any of those sections,

(c) requiring a person who has made a notification under any of those sections to notify Revenue Scotland—

(i) of any information contained in or provided in connection with the notification which has become inaccurate,

(ii) of any other change in circumstances,

(d) requiring the correction of entries in the register.