
2025 No. 376
Taxes
The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025
Made 25th November 2025
Coming into force 1st April 2026

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 245(2) of the Revenue Scotland and Tax Powers Act 2014 and all other powers enabling them to do so.

In accordance with section 254(3)(p) of that Act a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.
Citation and commencement
1 
These Regulations may be cited as the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 and come into force on 1 April 2026.
Amendment of the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015
2 
The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015 are amended in accordance with regulation 3.
3 
At the end of regulation 3(1) omit “.” and insert “, the Landfill Tax (Scotland) Act 2014 or the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.”.
IVAN McKEE
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
25th November 2025