
1 
These Regulations may be cited as the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 3) Regulations 2025 and come into force on 19 January 2026.
2 
19 January 2026 is the day appointed for the coming into force of the following provisions of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024—
(a) section 54 (refusal of repayment claim where other tax not paid),
(b) section 55 (penalties for failure to pay tax),
(c) section 56 (communications from Revenue Scotland to taxpayers),
(d) section 57 (use of automation by Revenue Scotland),
(e) section 58 (set-off by Revenue Scotland).
IVAN MCKEE
Authorised to sign by the Scottish Ministers
St Andrew's House,
Edinburgh
4th December 2025