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

Part 1 Scottish aggregates tax

Chapter 2 Key concepts

Taxable and exempt aggregate

5 Taxable aggregate

(1) Tax is to be charged only on taxable aggregate.

(2) In this Part a quantity of aggregate is taxable aggregate on any occasion that it is subjected to commercial exploitation, except to the extent that it is exempt aggregate under section 6.