Prospective
(1)Revenue Scotland must keep a register (to be known as the Scottish aggregates tax register) containing such information as Revenue Scotland considers is required for the purposes of the collection and management of the tax.
(2)The register is to be kept in the form that Revenue Scotland considers appropriate.
(3)Revenue Scotland must make any changes to the register that appear to Revenue Scotland to be required for the purpose of keeping the register up to date.
(4)Revenue Scotland may publish, in the manner it considers appropriate—
(a)information derived from the register, and
(b)information falling within any of the descriptions set out in subsection (5).
(5)The information is—
(a)the names and trading names (if different) of registered persons,
(b)the registration numbers assigned to those persons in the register,
(c)the addresses, co-ordinates and boundary plans of any sites or other premises at which those persons carry on business, and the type of material produced at each site or premises,
(d)the fact (where it is the case) that the registered person is a body corporate which by virtue of section 29 is treated as a member of a group,
(e)where paragraph (d) applies—
(i)the names of the other bodies corporate treated under that section as members of the group,
(ii)the addresses, co-ordinates and boundary plans of any sites or other premises at which those other bodies carry on business, and the type of material produced at each site or premises,
(f)the names of tax representatives against the names of the non-resident taxpayers of whom they are the representatives,
(g)the information mentioned in paragraphs (a) to (c) in respect of persons who have notified Revenue Scotland under section 20 of the production of exempt aggregate, and
(h)such other information as Revenue Scotland considers appropriate.
(6)Information may be published in accordance with subsection (4) despite any obligation not to disclose the information that would otherwise apply which is contained in—
(a)an Act of the Scottish Parliament,
(b)an instrument made under an Act of the Scottish Parliament, or
(c)any other enactment which, if contained in an Act of the Scottish Parliament, would be within the legislative competence of the Parliament.
Commencement Information
I1S. 17 not in force at Royal Assent, see s. 64(2)
(1)A person who—
(a)carries out taxable activities, and
(b)is not registered,
is liable to be registered.
(2)For the purposes of this section, a person carries out taxable activities if the person is responsible for subjecting a quantity of aggregate to commercial exploitation.
(3)Where—
(a)a person at any time—
(i)forms the intention of carrying out taxable activities, or
(ii)carries out taxable activities, and
(b)the person is not registered,
the person must notify Revenue Scotland at whichever is the earliest time of paragraph (a)(i) or (ii).
(4)Where a person is liable to be registered by virtue of subsection (1), Revenue Scotland may register the person with effect from the time when the person begins to carry out taxable activities (whether or not the person notifies Revenue Scotland under subsection (3)).
(5)The Scottish Ministers may by regulations provide for persons carrying out taxable activities to be, to such extent and subject to such conditions or restrictions as may be prescribed in the regulations, either—
(a)exempt from the requirement to be registered under this section, or
(b)exempt from other requirements imposed by or under this Part on registrable persons.
(6)Regulations under subsection (5) may, in relation to persons who are exempt from the requirement to be registered under this section, include provision—
(a)requiring those persons to keep any records that may be needed to enable those persons to comply with a requirement to notify Revenue Scotland of the person's intention—
(i)to carry out taxable activities, or
(ii)to cease to carry out taxable activities,
(b)requiring those persons to preserve those records until a day specified by the Scottish Ministers in the regulations (and different days may be specified for different purposes under this paragraph),
(c)specifying that the records required to be kept and preserved under paragraphs (a) and (b) do, or do not, include records described in the regulations, and
(d)specifying supporting documents (including accounts, books, deeds, contracts, vouchers and receipts) that are required to be kept,
(e)referring to things specified in a notice published by Revenue Scotland in accordance with the regulations (and not withdrawn by a subsequent notice).
(7)References in this Part to a registrable person are to a person who—
(a)is registered under this section, or
(b)is liable to be registered under this section.
(8)Where any two or more bodies corporate are treated as members of the same group by virtue of section 29 they must be registered together as one person in the name of the representative member.
Commencement Information
I2S. 18 not in force at Royal Assent, see s. 64(2)
(1)A person who at any time ceases to have the intention of carrying out taxable activities must notify Revenue Scotland of that fact.
(2)For the purposes of subsection (1), a person carries out taxable activities if the person is responsible for subjecting a quantity of aggregate to commercial exploitation.
(3)Where Revenue Scotland is satisfied that a person has ceased to carry out taxable activities it may cancel the person's registration with effect from the earliest practicable time after the person ceased to carry out taxable activities (whether or not the person notifies Revenue Scotland under subsection (1)).
(4)Where—
(a)a person notifies Revenue Scotland under subsection (1), or is exempted from the requirement to be registered by virtue of regulations under section 18(5),
(b)Revenue Scotland is satisfied that the person will not carry out taxable activities,
(c)Revenue Scotland is satisfied that no tax which the person is liable to pay is unpaid,
(d)Revenue Scotland is satisfied that no credit to which the person is entitled under regulations made under section 15 is outstanding, and
(e)subsections (5) and (6) do not apply,
Revenue Scotland must cancel the person's registration with effect from the earliest practicable time after the person ceases to carry out taxable activities.
(5)Where—
(a)a person notifies Revenue Scotland under subsection (1), and
(b)Revenue Scotland is satisfied that the person has not carried out, is not carrying out, and will not carry out, taxable activities,
Revenue Scotland must cancel the person's registration with effect from the date of registration.
(6)Where a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 18(5), Revenue Scotland may cancel the person’s registration with effect from the time when the person became so exempted or from such later time as Revenue Scotland considers appropriate.
(7)Where—
(a)a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 18(5), and
(b)Revenue Scotland is satisfied that the person has been so exempted at all times since being registered,
Revenue Scotland must cancel the person’s registration with effect from the date of registration.
Commencement Information
I3S. 19 not in force at Royal Assent, see s. 64(2)
An unregistered person who—
(a)would be required to be registered for the purposes of the tax but for an exemption by virtue of regulations under section 18(5), or
(b)has formed the intention of carrying out activities that would be taxable activities but for such an exemption,
must, in such cases or circumstances as may be prescribed in regulations made by the Scottish Ministers, notify Revenue Scotland of that fact.
Commencement Information
I4S. 20 not in force at Royal Assent, see s. 64(2)
(1)Where it appears to Revenue Scotland that any person is operating or using any premises, or intends to operate or use any premises, for any of the purposes listed in subsection (2), it may register those premises, in any entry in the register relating to that person and under that person’s name, as a registered site.
(2)The purposes are—
(a)winning any aggregate,
(b)applying an excepted process to any aggregate,
(c)mixing, otherwise than in permitted circumstances (see section 7(7)), any aggregate with any material or substance (other than water),
(d)storing any aggregate, or
(e)the first landing in Scotland of aggregate won from the seabed of the Scottish marine area or from the seabed of United Kingdom waters.
(3)Where any premises are registered in accordance with subsection (1) as a registered site, the particulars included in the register must set out, as the boundaries of the site, such boundaries as appear to Revenue Scotland best to secure that avoidance of tax is not facilitated by the registration of any part of any premises that is not used or operated for any of the purposes listed in subsection (2).
(4)Where any entry in the register at any time specifies that any premises registered under a person’s name as a registered site are to be taken to be the originating site of—
(a)any aggregate resulting from the carrying out of any excepted process there, or
(b)any aggregate won or landed there,
any question for the purposes of this Part as to the boundaries at that time of the originating site of any such aggregate is to be conclusively determined in accordance with that entry.
Commencement Information
I5S. 21 not in force at Royal Assent, see s. 64(2)
The Scottish Ministers may by regulations make provision—
(a)specifying the period within which a notification by virtue of section 18(3), 19(1) or 20 is to be made,
(b)specifying the form and content of a notification under any of those sections,
(c)requiring a person who has made a notification under any of those sections to notify Revenue Scotland—
(i)of any information contained in or provided in connection with the notification which has become inaccurate,
(ii)of any other change in circumstances,
(d)requiring the correction of entries in the register.
Commencement Information
I6S. 22 not in force at Royal Assent, see s. 64(2)
(1)The Scottish Ministers may by regulations provide that a registrable person must—
(a)account for tax by reference to such periods (“accounting periods”) as may be specified,
(b)make returns in relation to such accounting periods,
(c)pay tax at such times and in such manner as may be specified.
(2)Regulations under subsection (1) may include provision—
(a)for the tax falling in accordance with the regulations to be accounted for by reference to one accounting period to be treated in specified circumstances, and for specified purposes, as tax due for a different period,
(b)for the correction of errors made when accounting for the tax by reference to any period,
(c)for consequential adjustments required in connection with such errors,
(d)for a person, for purposes connected with the making of any such consequential adjustment, to be required to provide to any specified person, or to retain, a document in the specified form containing specified particulars of the matters to which the adjustment relates,
(e)enabling Revenue Scotland, in such cases as it considers appropriate, to dispense with or relax a requirement imposed by regulations made by virtue of paragraph (d),
(f)for the amount of tax which, in accordance with the regulations, is treated as due for a later period than that in which it should have been accounted for, to be treated as increased by an amount representing interest at the rate applicable under section 220 of the Revenue Scotland and Tax Powers Act 2014 (rates of interest) for such period as may be determined in accordance with the regulations.
(3)In this section “specified” means specified in the regulations.
Commencement Information
I7S. 23 not in force at Royal Assent, see s. 64(2)
(1)A return under this Part must—
(a)be in the form specified by Revenue Scotland,
(b)contain information specified by Revenue Scotland, and
(c)be made in a manner specified by Revenue Scotland.
(2)Revenue Scotland may specify different forms, information and manners of return for different kinds of return.
(3)A return is treated as containing any information provided by the person making it for the purpose of completing the return.
(4)Subsections (1) and (2) are subject to any different provision made in or under this Part.
Commencement Information
I8S. 24 not in force at Royal Assent, see s. 64(2)
(1)Any notice, application or other thing that a person is required or permitted by provision made in or under this Part to give to Revenue Scotland must comply with the requirements set out in subsection (2).
(2)The requirements are that the thing must—
(a)be in the form specified by Revenue Scotland,
(b)contain the information specified by Revenue Scotland, and
(c)be made in the manner specified by Revenue Scotland.
(3)Subsections (1) and (2) are subject to any different provision made in or under this Part.
Commencement Information
I9S. 25 not in force at Royal Assent, see s. 64(2)
(1)The Scottish Ministers may by regulations make provision for securing that every non-resident taxpayer, for the purposes of paying the tax, appoints a person resident in the United Kingdom to act as the taxpayer’s tax representative.
(2)In this Part a “non-resident taxpayer” means a person who—
(a)is or is required to be registered for the purposes of the tax, or would be so required but for an exemption by virtue of regulations under section 18(5), and
(b)is not resident in the United Kingdom.
(3)Regulations under subsection (1) may include provision—
(a)requiring notification to be given to Revenue Scotland where a person becomes a non-resident taxpayer,
(b)requiring the appointment of tax representatives by non-resident taxpayers,
(c)for the appointment of a person as a tax representative to take effect only where the person is approved by Revenue Scotland,
(d)requiring a request to be made to Revenue Scotland for such an appointment,
(e)authorising Revenue Scotland to give a direction requiring the replacement of a tax representative,
(f)authorising Revenue Scotland to give a direction requiring a person specified in the direction to be treated as the appointed tax representative of a non-resident taxpayer so specified,
(g)about the circumstances in which a person ceases to be a tax representative and about the withdrawal by Revenue Scotland of its approval of a tax representative,
(h)enabling a tax representative to act on behalf of the person for whom the representative is the tax representative through an agent of the representative,
(i)for the purposes of any provision made by virtue of paragraphs (a) to (h) regulating the procedure to be followed in any case and imposing requirements as to the information and other particulars to be provided to Revenue Scotland,
(j)as to the time at which things done under or for the purposes of the regulations are to take effect.
Commencement Information
I10S. 26 not in force at Royal Assent, see s. 64(2)
(1)The tax representative of a non-resident taxpayer is entitled to act on the non-resident taxpayer’s behalf for the purposes of any provision made by or under this Part.
(2)The tax representative of a non-resident taxpayer must, except to such extent as the Scottish Ministers by regulations provide otherwise, secure the non-resident taxpayer’s compliance with any requirements in relation to the tax imposed under—
(a)this Act or any regulations made under this Act, or
(b)the Revenue Scotland and Tax Powers Act 2014 or any orders or regulations made under that Act,
(including any requirements arising before that person became the non-resident taxpayer’s tax representative).
(3)A person who is or has been the tax representative of a non-resident taxpayer is personally liable—
(a)in respect of any failure while the person is or was the non-resident taxpayer’s tax representative to secure compliance with any requirements arising by or under this Part, and
(b)in respect of anything done in the course of, or for purposes connected with, acting on the non-resident taxpayer’s behalf, as if the requirements arising by or under this Part were imposed jointly and severally on the tax representative and the non-resident taxpayer.
(4)A tax representative is not liable by virtue of this section to be registered for the tax.
(5)A non-resident taxpayer is personally liable in respect of any tax due as a consequence of fraud or error by the taxpayer’s tax representative.
Commencement Information
I11S. 27 not in force at Royal Assent, see s. 64(2)
(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)In section 141 (power to inspect business premises)—
(a)after subsection (3) insert—
“(3A)In this Chapter “business premises”—
(a)in relation to a person, means premises (or any part of premises) that a designated officer has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person, but
(b)in relation to a person liable to pax tax under the AT(S) Act 2024, does not include the premises of any tax representative within the meaning of that Act.
(3B)Subsection (3A)(b) does not prevent tax representatives, or any category of tax representatives, from being specified under section 142 as involved third parties for the purposes of that section.”,
(b)in subsection (4), the definition of “business premises” is repealed.
Commencement Information
I12S. 28 not in force at Royal Assent, see s. 64(2)
(1)Where any bodies corporate are treated as members of a group by virtue of this section, for the purposes of this Part—
(a)any liability of a member of the group to pay tax is to be taken to be a liability of the representative member,
(b)the representative member is to be taken to carry out any taxable activities which a member of the group would carry out (apart from this section) by virtue of section 18(2),
(c)all members of the group are jointly and severally liable for any tax due from the representative member.
(2)Two or more bodies corporate are eligible to be treated as members of a group if the condition mentioned in subsection (3) is fulfilled and—
(a)one of them controls each of the others,
(b)one person (whether a body corporate or an individual) controls them all, or
(c)two or more individuals carrying on a business in partnership control them all.
(3)The condition is that the prospective representative member has an established place of business in the United Kingdom.
(4)Two or more bodies corporate eligible to be treated as members of a group may apply to Revenue Scotland to be so treated.
(5)An application under subsection (4) must set out which of the bodies corporate is to be the representative member.
(6)Where an application referred to in subsection (4) is made—
(a)the bodies corporate are to be treated as a group from the beginning of an accounting period, and
(b)the body corporate set out in the application is to be the representative member,
unless Revenue Scotland refuses the application.
(7)Where any bodies corporate are treated as members of a group, an application may be made to Revenue Scotland to the effect that—
(a)a further body eligible to be treated as a member of the group is to be included among the bodies treated in that way,
(b)a body corporate is to be excluded from the bodies so treated,
(c)another member of the group is to be substituted as the representative member, or
(d)the bodies corporate are no longer to be treated as members of a group.
(8)Where an application referred to in subsection (7) is made, Revenue Scotland may—
(a)grant the application with effect from such time as Revenue Scotland specifies by written notice to the members of the group, or
(b)refuse the application.
(9)Revenue Scotland may refuse an application under subsection (4) or (7) only if it appears to it necessary to do so for the protection of the revenue.
(10)An application under this section with respect to any bodies corporate—
(a)must be made by one of those bodies or by the person controlling them, and
(b)must be made—
(i)not less than 90 days before the date from which it is to take effect, or
(ii)at such later time as Revenue Scotland may allow.
(11)For the purposes of this section and section 32—
(a)a body corporate is to be taken to control another body corporate if—
(i)it may, by virtue of an enactment, control that body's activities, or
(ii)it is that body's holding company within the meaning of section 1159 and schedule 6 of the Companies Act 2006 (meaning of “subsidiary” etc),
(b)an individual is or individuals are to be taken to control a body corporate if the individual or individuals would be that body's holding company within the meaning of the provisions mentioned in paragraph (a)(ii), were the individual or individuals a company.
Commencement Information
I13S. 29 not in force at Royal Assent, see s. 64(2)
(1)Where—
(a)two or more bodies corporate are treated as members of a group for the purposes of this Part, and
(b)any of those bodies ceases to be eligible to be so treated,
the body corporate which ceases to be so eligible must notify Revenue Scotland immediately of that fact.
(2)A body corporate which is designated as representative member in relation to any other bodies corporate must not cease to have an established place of business in the United Kingdom without first notifying Revenue Scotland of that fact.
Commencement Information
I14S. 30 not in force at Royal Assent, see s. 64(2)
A body corporate which has made—
(a)an application under section 29(4) or (7), or
(b)a notification under section 30(1) or (2),
must notify Revenue Scotland immediately if any information contained in or provided in connection with that application or notification becomes inaccurate.
Commencement Information
I15S. 31 not in force at Royal Assent, see s. 64(2)
(1)Subsection (2) applies where—
(a)a body corporate ceases as from any time to be treated as a member of a group,
(b)immediately before that time, that body was the representative member,
(c)there are two or more other bodies corporate which continue after that time to be treated as members of the group, and
(d)no application under section 29(7)(c) in respect of any those other members of the group has been granted by Revenue Scotland.
(2)Revenue Scotland must, by notice to whichever of the bodies corporate mentioned in subsection (1)(c) as it thinks fit, substitute that body corporate as the representative member, as from the time mentioned in subsection (1)(a).
(3)Where—
(a)a body corporate is treated as a member of a group as being controlled by any person, and
(b)it appears to Revenue Scotland that it has ceased to be so controlled,
Revenue Scotland must, by notice given to that person, terminate that treatment from such date as may be specified in the notice.
(4)If it appears to Revenue Scotland necessary to do so for the protection of the revenue, it may, by notice given to any body corporate that is treated as a member of a group and to the representative member, terminate that treatment from such time as may be specified in the notice.
(5)The time specified in a notice under subsection (4) must not be a time before the day on which the notice is given to the representative member.
Commencement Information
I16S. 32 not in force at Royal Assent, see s. 64(2)
(1)The Scottish Ministers may by regulations make provision applying the requirements of this Part to cases where a business is carried on—
(a)in partnership, or
(b)by an unincorporated body.
(2)The registration under this Part of a partnership or an unincorporated body may be in the name of the firm or body concerned.
(3)In determining whether taxable activities are carried out by an unincorporated body, no account is to be taken of any change in its members.
(4)The registration under this Part of a body corporate carrying on a business in several divisions may be in the names of those divisions if—
(a)the body corporate requests it, and
(b)Revenue Scotland considers it appropriate.
Commencement Information
I17S. 33 not in force at Royal Assent, see s. 64(2)
(1)The Scottish Ministers may by regulations, in relation to a person carrying on a business in a manner described in subsection (2), make provision—
(a)requiring the person carrying on the business to inform Revenue Scotland of the fact that the person is carrying on the business and of the event that has led to that person carrying it on,
(b)allowing the person carrying on the business to be treated, for the duration of a period specified in the regulations, as if that person were the other person mentioned in subsection (2),
(c)for securing continuity in the application of this Part where the person carrying on the business is so treated.
(2)The persons are—
(a)a person carrying on the business of another person who has—
(i)died,
(ii)become bankrupt, or
(iii)become incapacitated,
(b)a person carrying on the business of another person whose estate has been sequestrated,
(c)a person carrying on the business of another person which is in liquidation, receivership or administration.
Commencement Information
I18S. 34 not in force at Royal Assent, see s. 64(2)
(1)The Scottish Ministers may by regulations make provision for securing continuity in the application of this Part in cases where a business carried on by a person is transferred to another person as a going concern.
(2)Regulations under subsection (1) may include provision—
(a)requiring the transferor to inform Revenue Scotland of the transfer,
(b)providing for liabilities and duties under this Part of the transferor to become, to such extent as may be provided in the regulations, liabilities and duties of the transferee,
(c)providing for any right of either of them to repayment or credit in respect of tax to be satisfied by making a repayment or allowing a credit to the other,
(d)providing that no such provision as is mentioned in paragraph (b) or (c) is to have effect in relation to any transferor and transferee unless an application to that effect has been made by them under the regulations.
Commencement Information
I19S. 35 not in force at Royal Assent, see s. 64(2)
(1)Revenue Scotland may, if it appears to it necessary to do so for the protection of the revenue, issue a direction—
(a)requiring a person liable to pay tax or a tax representative to provide any security that Revenue Scotland considers appropriate,
(b)specifying the amount of security that a person liable to pay tax is required to provide to secure the approval of the appointment of a tax representative (see section 26).
(2)Revenue Scotland—
(a)may attach to a direction under this section any conditions it thinks fit, and
(b)may vary or revoke an earlier direction or the conditions attached to it.
(3)A person is not required to comply with a direction under this section unless Revenue Scotland has—
(a)served notice of the direction on the person, or
(b)taken all such other steps as appear to Revenue Scotland to be reasonable for bringing the direction to the person's attention.
(4)If Revenue Scotland issues a direction under subsection (1)(a) to a person liable to pay tax or a tax representative, that person must provide the required security to Revenue Scotland by the date specified by Revenue Scotland.
(5)If Revenue Scotland issues a direction under subsection (1)(b) to a person liable to pay tax—
(a)in a case where the direction specifies an amount of security that is different to the amount that the person would be required to provide according to a general direction under section 37, the direction under this section prevails, and
(b)in a case where the effect of the direction is that the person must provide security or additional security to ensure that the appointment of a tax representative continues to have effect, that person must provide the security or additional security to Revenue Scotland by the date specified by Revenue Scotland.
(6)In this Part “security” means security for the payment of any amount of the tax which is or may become due from a person liable to pay the tax (including any penalty or interest that is recoverable as if it were an amount of the tax).
Commencement Information
I20S. 36 not in force at Royal Assent, see s. 64(2)
(1)Revenue Scotland may, if it appears to it necessary to do so for the protection of the revenue, issue a direction specifying the amount of security, or a method for determining the amount of security, that taxable persons must provide to Revenue Scotland to secure the approval of the appointment of a tax representative (see section 26).
(2)A direction under this section—
(a)applies generally to persons liable to pay tax,
(b)may specify any conditions for the provision of security that Revenue Scotland thinks fit,
(c)may vary or revoke an earlier direction, and
(d)must be published by Revenue Scotland.
(3)Subsection (4) applies if—
(a)a person liable to pay tax has appointed a tax representative, and
(b)a direction issued under this section has the effect of requiring the person liable to pay tax to provide security or additional security to ensure that the appointment continues to have effect.
(4)The person must provide the security or additional security to Revenue Scotland by the date specified by Revenue Scotland.
Commencement Information
I21S. 37 not in force at Royal Assent, see s. 64(2)
(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)In section 4 (delegation of functions by Revenue Scotland)—
(a)in subsection (1), after paragraph (b) insert—
“(c)any of its functions relating to Scottish aggregates tax to a person specified in regulations by the Scottish Ministers (a “relevant person”).”,
(b)in subsection (2)—
(i)for “or to SEPA” substitute “, SEPA or a relevant person”,
(ii)for “and SEPA” substitute “, SEPA and a relevant person”,
(c)in subsection (8), in each place where the words occur, for “or SEPA” substitute “, SEPA or a relevant person”.
(3)In section 254 (subordinate legislation), in subsection (3), before paragraph (a) insert—
“(za)section 4(1)(c)”.
Commencement Information
I22S. 38 not in force at Royal Assent, see s. 64(2)