
1 

(1) These Regulations may be cited as the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025 and come into force on 16 September 2025.
(2) In these Regulations, “the Act” means the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.
2 

(1) 16 September 2025 is the day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in schedule 1 of these Regulations (the subject matter of which is described in the corresponding entry in column 2 of that table).
(2) Where a purpose is specified in column 3 of that table, the corresponding provision in column 1 comes into force in accordance with paragraph (1) only for that purpose.
(3) 1 December 2025 is the day appointed for the coming into force, so far as not already in force, of the provisions of the Act specified in column 1 of the table in schedule 2 of these Regulations (the subject matter of which is described in the corresponding entry in column 2 of that table).
IVAN MCKEE
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
2nd September 2025
SCHEDULE 1
Regulation 2(1)


Column 1(provision of the Act) Column 2(subject matter) Column 3(purpose)
Section 11 Weight of aggregate 
Section 15 Tax credits 
Section 18(5) and (6) Duty to register for tax For the purpose of making regulations
Section 20 Duty to notify Revenue Scotland of production of exempt aggregate For the purpose of making regulations
Section 22 Registration: further provision 
Section 23 Duty to make returns and pay tax 
Section 26 Appointment of tax representatives 
Section 33(1) Partnerships and unincorporated bodies etc. For the purpose of making regulations
Section 34 Bankruptcy etc. 
Section 35 Transfer of business as a going concern 
Section 61 Regulations 
SCHEDULE 2
Regulation 2(3)


Column 1(provision of the Act) Column 2(subject matter)
Chapter 2 of Part 1 (sections 3 to 10) Key concepts
Section 12 Rate of tax
Section 13 Repayments of overpaid tax
Section 14 Adjustment of contracts
Section 16 Tax credits: further provision
Section 17 Scottish aggregates tax register
Section 18 Duty to register for tax
Section 19 Cancellation of registration for tax
Section 20 Duty to notify Revenue Scotland of production of exempt aggregate
Section 21 Registration by Revenue Scotland
Section 24 Form and content of returns
Section 25 Communications from taxpayers to Revenue Scotland
Section 27 Effect of appointment of tax representatives
Section 28 Definition of “business premises” to exclude premises of tax representatives
Section 29 Groups of companies
Section 30 Notification of cessation of eligibility for group treatment or of having place of business in UK
Section 31 Group treatment: change to application or notification
Section 32 Group treatment: substitution and termination
Section 33 Partnerships and unincorporated bodies etc.
Section 36 Security required by individual direction
Section 37 Security required by general direction
Section 38 Delegation of functions by Revenue Scotland
Chapter 7 of Part 1 (sections 51 and 52) Interpretation