
2025 No. 79 (C. 8)
Aggregates Tax
The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 1) Regulations 2025
Made 18th March 2025
Laid before the Scottish Parliament 20th March 2025
Coming into force 1st April 2025
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 64(2) of the Aggregates Tax and Devolved Taxes (Scotland) Act 2024.
Citation, commencement and interpretation
1 

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

(1) 1 April 2025 is the day appointed for the coming into force of the provisions of the Act specified in paragraph (2).
(2) The provisions are—
(a) Section 53 (minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014),
(b) Section 59 (role of designated officer),
(c) Section 60 (retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018).
IVAN MCKEE
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
18th March 2025