Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

1. Introduction

2. Crown Application

3. Overview of the Act

4. Commentary on Provisions

   1. Part 1 – Scottish Aggregates Tax

      1. Chapter 1 – The tax

         1. Section 1: The tax

         2. Section 2: Overview of Part 1

      2. Chapter 2 – Key concepts

         1. Meaning of “aggregate”

            1. Section 3: Meaning of “aggregate”

            2. Section 4: Excepted processes

         2. Taxable and exempt aggregate

            1. Section 5: Taxable aggregate

            2. Section 6: Exempt aggregate

         3. Commercial exploitation of aggregate

            1. Section 7: Commercial exploitation

            2. Section 8: Persons liable to pay tax

         4. Sites and site operators

            1. Section 9: Originating sites

            2. Section 10: Operators of sites

      3. Chapter 3 – Calculation of tax

         1. Amount of tax

            1. Section 11: Weight of aggregate

            2. Section 12: Rate of tax

         2. Repayments

            1. Section 13: Repayments of overpaid tax

            2. Section 14: Adjustment of contracts

         3. Credits

            1. Section 15: Tax credits

            2. Section 16: Tax credits: further provision

      4. Chapter 4 – Administration

         1. Registration

            1. Section 17: Scottish aggregates tax register

            2. Section 18: Duty to register for tax

            3. Section 19: Cancellation of registration for tax

            4. Section 20: Duty to notify Revenue Scotland of production of exempt aggregate

            5. Section 21: Registration by Revenue Scotland

            6. Section 22: Registration: further provision

         2. Tax returns and record-keeping

            1. Section 23: Duty to make returns and pay tax

            2. Section 24: Form and content of returns

            3. Section 25: Communications from taxpayers to Revenue Scotland

         3. Non-resident taxpayers

            1. Section 26: Appointment of tax representatives

            2. Section 27: Effect of appointment of tax representatives

            3. Section 28: Definition of “business premises” to exclude premises of tax representatives

         4. Special cases

            1. Section 29: Groups of companies

            2. Section 30: Notification of cessation of eligibility for group treatment or of having place of business in UK

            3. Section 31: Group treatment: change to application or notification

            4. Section 32: Group treatment: substitution and termination

            5. Section 33:  Partnerships and unincorporated bodies etc.

            6. Section 34: Bankruptcy etc.

            7. Section 35: Transfer of business as a going concern

         5. Provision of security

            1. Section 36: Security required by individual direction

            2. Section 37: Security required by general direction

         6. Delegation of functions

            1. Section 38: Delegation of functions by Revenue Scotland

      5. Chapter 5 – Penalties

         1. Section 39: Failure to make return

         2. Section 40: Failure to pay tax

         3. Section 41: Inaccuracies in taxpayer documents

         4. Section 42: Failure to register for tax etc.

         5. Section 43: Failure to notify production of exempt aggregate

         6. Section 44: Failure to keep records of production of exempt aggregate

         7. Section 45: Failure to request approval of tax representative appointment

         8. Section 46: Failure to notify cessation of eligibility for group treatment or of having place of business in UK

         9. Section 47: Failure to notify change to group treatment application or notification

         10. Section 48: Failure to provide security

         11. Section 49: General provisions for penalties relating to Scottish aggregates tax

      6. Chapter 6 – Reviews and appeals

         1. Section 50: Reviews and appeals of decisions of Revenue Scotland

      7. Chapter 7 – Interpretation

         1. Section 51: Interpretation of Part 1

         2. Section 52: Interpretation of the Revenue Scotland and Tax Powers Act 2014

   2. Part 2 – Devolved taxes administration

      1. Section 53: Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014

      2. Section 54: Refusal of repayment claim where other tax not paid

      3. Section 55: Penalties for failure to pay tax

      4. Section 56: Communications from Revenue Scotland to taxpayers

      5. Section 57: Use of automation by Revenue Scotland

      6. Section 58: Set-off by Revenue Scotland

      7. Section 59: Role of designated officer

      8. Section 60: Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018

   3. Part 3 – Final provisions

      1. Section 61: Regulations

      2. Section 62: Ancillary provision

      3. Section 63: Crown application

      4. Section 64: Commencement

      5. Section 65: Short title

5. Parliamentary History