Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

21 Registration by Revenue Scotland

(1) Where it appears to Revenue Scotland that any person is operating or using any premises, or intends to operate or use any premises, for any of the purposes listed in subsection (2), it may register those premises, in any entry in the register relating to that person and under that person’s name, as a registered site.

(2) The purposes are—

(a) winning any aggregate,

(b) applying an excepted process to any aggregate,

(c) mixing, otherwise than in permitted circumstances (see section 7(7)), any aggregate with any material or substance (other than water),

(d) storing any aggregate, or

(e) the first landing in Scotland of aggregate won from the seabed of the Scottish marine area or from the seabed of United Kingdom waters.

(3) Where any premises are registered in accordance with subsection (1) as a registered site, the particulars included in the register must set out, as the boundaries of the site, such boundaries as appear to Revenue Scotland best to secure that avoidance of tax is not facilitated by the registration of any part of any premises that is not used or operated for any of the purposes listed in subsection (2).

(4) Where any entry in the register at any time specifies that any premises registered under a person’s name as a registered site are to be taken to be the originating site of—

(a) any aggregate resulting from the carrying out of any excepted process there, or

(b) any aggregate won or landed there,

any question for the purposes of this Part as to the boundaries at that time of the originating site of any such aggregate is to be conclusively determined in accordance with that entry.