Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

1. Introductory Text

2. Part 1 Scottish aggregates tax

   1. Chapter 1 The tax

      1. 1. The tax

      2. 2. Overview of Part 1

   2. Chapter 2 Key concepts

      1. Meaning of “aggregate”

         1. 3. Meaning of “aggregate”

         2. 4. Excepted processes

      2. Taxable and exempt aggregate

         1. 5. Taxable aggregate

         2. 6. Exempt aggregate

      3. Commercial exploitation of aggregate

         1. 7. Commercial exploitation

         2. 8. Persons liable to pay tax

      4. Sites and site operators

         1. 9. Originating sites

         2. 10. Operators of sites

   3. Chapter 3 Calculation of tax

      1. Amount of tax

         1. 11. Weight of aggregate

         2. 12. Rate of tax

      2. Repayments

         1. 13. Repayments of overpaid tax

         2. 14. Adjustment of contracts

      3. Credits

         1. 15. Tax credits

         2. 16. Tax credits: further provision

   4. Chapter 4 Administration

      1. Registration

         1. 17. Scottish aggregates tax register

         2. 18. Duty to register for tax

         3. 19. Cancellation of registration for tax

         4. 20. Duty to notify Revenue Scotland of production of exempt aggregate

         5. 21. Registration by Revenue Scotland

         6. 22. Registration: further provision

      2. Tax returns and record-keeping

         1. 23. Duty to make returns and pay tax

         2. 24. Form and content of returns

         3. 25. Communications from taxpayers to Revenue Scotland

      3. Non-resident taxpayers

         1. 26. Appointment of tax representatives

         2. 27. Effect of appointment of tax representatives

         3. 28. Definition of “business premises” to exclude premises of tax representatives

      4. Special cases

         1. 29. Groups of companies

         2. 30. Notification of cessation of eligibility for group treatment or of having place of business in UK

         3. 31. Group treatment: change to application or notification

         4. 32. Group treatment: substitution and termination

         5. 33. Partnerships and unincorporated bodies etc.

         6. 34. Bankruptcy etc.

         7. 35. Transfer of business as a going concern

      5. Provision of security

         1. 36. Security required by individual direction

         2. 37. Security required by general direction

      6. Delegation of functions

         1. 38. Delegation of functions by Revenue Scotland

   5. Chapter 5 Penalties

      1. 39. Failure to make return

      2. 40. Failure to pay tax

      3. 41. Inaccuracies in taxpayer documents

      4. 42. Failure to register for tax etc.

      5. 43. Failure to notify production of exempt aggregate

      6. 44. Failure to keep records of production of exempt aggregate

      7. 45. Failure to request approval of tax representative appointment

      8. 46. Failure to notify cessation of eligibility for group treatment or of having place of business in UK

      9. 47. Failure to notify change to group treatment application or notification

      10. 48. Failure to provide security

      11. 49. General provisions for penalties relating to Scottish aggregates tax

   6. Chapter 6 Reviews and appeals

      1. 50. Reviews and appeals of decisions of Revenue Scotland

   7. Chapter 7 Interpretation

      1. 51. Interpretation of Part 1

      2. 52. Interpretation of the Revenue Scotland and Tax Powers Act 2014

3. Part 2 Devolved taxes administration

   1. 53. Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014

   2. 54. Refusal of repayment claim where other tax not paid

   3. 55. Penalties for failure to pay tax

   4. 56. Communications from Revenue Scotland to taxpayers

   5. 57. Use of automation by Revenue Scotland

   6. 58. Set-off by Revenue Scotland

   7. 59. Role of designated officer

   8. 60. Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018

4. Part 3 Final provisions

   1. 61. Regulations

   2. 62. Ancillary provision

   3. 63. Crown application

   4. 64. Commencement

   5. 65. Short title