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The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025
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- Scottish Statutory Instruments
- 2025 No. 243 (C. 20)
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations bring into force certain provisions of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) on 16 September 2025. With the exception of section 61, the relevant provisions being commenced on that date contain Ministerial powers to make subordinate legislation. Section 61 (Regulations) specifies the Parliamentary procedure applicable to regulations made under certain provisions of the Act.
These Regulations also bring into force the provisions of Chapter 2 (Key concepts), Chapter 3 (Calculation of tax) (to the extent that these provisions are not already in force for all purposes), Chapter 4 (Administration) (to the extent that these provisions are not already in force for all purposes), and Chapter 7 (Interpretation) of Part 1 (Scottish Aggregates Tax) of the Act on 1 December 2025.
The Bill for the Act received Royal Assent on 12 November 2024. Sections 62, 63, 64 and 65 came into force the following day.
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