Commentary on Provisions Part 1 – Scottish Aggregates Tax Amount of tax Section 11: Weight of aggregate
46.This section gives a regulation-making power to the Scottish Ministers to make provision about determining the weight of any aggregate for the purposes of calculating the tax. These regulations are subject to the affirmative procedure.
47.The regulations may specify rules for determining the weight directly, authorise rules for determining the weight to be specified by Revenue Scotland, or authorise rules for determining the weight to be agreed between taxpayers and a person designated by Revenue Scotland. Such rules may concern the method by which the weight is to be determined, the time by reference to which the weight is to be determined, and the discounting of constituent ingredients from the calculation of weight. The rules may be provided for as only applying in certain cases or on certain conditions.