Commentary on Provisions Part 1 – Scottish Aggregates Tax Taxable and exempt aggregate Section 5: Taxable aggregate
16.This section sets out the fundamental legal basis of the new Scottish aggregates tax, that tax is only to be charged on taxable aggregate as defined here: that is, on any occasion on which aggregate is subject to commercial exploitation in the circumstances set out in section 7 of the Act, it is taxable, unless specifically exempted under section 6.