Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14)

Prospective

Part 1 S Scottish aggregates tax

Chapter 3 S Calculation of tax

Amount of tax S

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

I1 S. 12 not in force at Royal Assent, see s. 64(2)