The Scottish Aggregates Tax (Administration) Regulations 2025
These Regulations make provision for the administration and assurance of Scottish aggregates tax. In particular:Part 1 provides for commencement of the Regulations and defines expressions used in them.Part 2 sets out the basic method for determining the weight of aggregate for the purposes of the tax and provides for directed, specified and agreed methods to be used instead.Part 3 makes provision regarding exemption from the requirements of registration for certain persons. It provides for notifications by persons who carry out or intend to carry out taxable activities. It also provides for notification of cessation of taxable activities, and notification of carrying out commercial exploitation of certain exempt aggregates. It makes special provision for transfers of a going concern, partnerships and other unincorporated bodies and relating to bankruptcy or incapacity of registered persons.Part 4 makes provision for non-resident taxpayers’ appointment of tax representatives.Part 5 deals with accounting for tax by making returns in respect of accounting periods, and payment of tax.Part 6 deals with claims and payments in respect of credits of tax arising under Parts 7 and 8.Part 7 provides for an entitlement to credit in respect of bad debts, and regulates the evidence required and records to be kept. It also provides for the attribution of payments to debts and the repayment of credit.Part 8 provides for an entitlement to credit where certain circumstances apply to the aggregate in question, such as moving the aggregate outwith the United Kingdom, or aggregate being used in the industrial or agricultural processes listed in the schedule. It also provides for the evidence required and records to be kept.The schedule sets out the agricultural and industrial processes described at Regulation 37.