Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

18 Duty to register for tax

(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(e) referring to things specified in a notice published by Revenue Scotland in accordance with the regulations (and not withdrawn by a subsequent notice).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.