Commentary on Provisions
Part 1 – Scottish Aggregates Tax
Chapter 3 – Calculation of tax
Amount of tax
Section 12: Rate of tax
48.Subsection (1) of this section provides that 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. Then subsection (2) clarifies that where a quantity of taxable aggregate weighs only part of a tonne, the amount of tax charged is to be reduced in proportion to the weight.
49.Under subsection (3), the Scottish Ministers may make regulations specifying the applicable rate (or rates) of tax for the purposes of this section. Under section 61(2) of the Act, these regulations are subject to what is known as the “provisional affirmative” or “made affirmative” procedure whereby the regulations are made by the Scottish Ministers, and therefore have effect from when they are made, but must be laid before the Scottish Parliament and will cease to have effect after 28 days unless they are approved by resolution of the Parliament.
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