Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

4 Excepted processes

(1) In this Part references to aggregate—

(a) include references to the spoil, waste, off-cuts and other by-products resulting from the application of any excepted process to any aggregate, but

(b) do not include references to anything else resulting from the application of any excepted process to any aggregate.

(2) In this Part “excepted process” means—

(a) the cutting of any rock to produce stone with one or more flat surfaces,

(b) any process by which a relevant substance is extracted or otherwise separated (whether as part of the process of winning it from any land or otherwise) from any aggregate,

(c) any process for the production of lime or cement from limestone (which for the purposes of this paragraph includes chalk and dolomite) or from limestone and anything else,

(d) in the case of aggregate consisting of shale, any process consisting of a use of the shale that—

(i) is not a use of it as material or support in the construction or improvement of any structure, and

(ii) is not mixing it with anything as part of the process of producing mortar, concrete, tarmacadam, coated roadstone or any similar construction material.

(3) In subsection (2)(b), “relevant substance” means any of the following—

(a) anhydrite,

(b) ball clay,

(c) barytes,

(d) china clay,

(e) feldspar,

(f) fireclay,

(g) fluorspar,

(h) fuller’s earth,

(i) gems and semi-precious stones,

(j) gypsum,

(k) any metal or the ore of any metal,

(l) muscovite,

(m) perlite,

(n) potash,

(o) pumice,

(p) rock phosphates,

(q) sodium chloride,

(r) talc,

(s) vermiculite.

(4) The Scottish Ministers may by regulations add a substance to, or remove a substance from, the list in subsection (3).