- Latest available (Revised)
- Original (As made)
The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 1) Regulations 2025
You are here:
- Scottish Statutory Instruments
- 2025 No. 79 (C. 8)
- Whole Instrument
- Previous
- Next
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Scottish Statutory Instruments
2025 No. 79 (C. 8)
Aggregates Tax
The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 1) Regulations 2025
Made
18th March 2025
Laid before the Scottish Parliament
20th March 2025
Coming into force
1st April 2025
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 64(2) of the Aggregates Tax and Devolved Taxes (Scotland) Act 2024(1).
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 1) Regulations 2025 and come into force on 1 April 2025.
(2) In these Regulations, “the Act” means the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.
Appointed day
2.—(1) 1 April 2025 is the day appointed for the coming into force of the provisions of the Act specified in paragraph (2).
(2) The provisions are—
(a)Section 53 (minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014),
(b)Section 59 (role of designated officer),
(c)Section 60 (retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018).
IVAN MCKEE
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
18th March 2025
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 on 1 April 2025. Section 53 makes a minor amendment to the Revenue Scotland and Tax Powers Act 2014. Section 59 makes provision regarding the role of a designated officer of Revenue Scotland. Section 60 implements a provision in relation to Land and Buildings Transaction Tax.
The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 received Royal Assent on 12 November 2024. Sections 62, 63 and 65 came into force on the next day.
(1)
Options/Help
Print Options
Official printed copies
PrintThe Whole Instrument
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
Policy Note
Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.