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