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The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 3) Regulations 2025

S.S.I. 2025/386 · Made 4 December 2025

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

AGGREGATES TAX

Made 4th December 2025

Laid before the Scottish Parliament 8th December 2025

Coming into force 19th January 2026

The Scottish Ministers make the following Regulations in exercise of the power conferred by section 64(2) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024f1.

Annotations to the whole text

Footnotes

f1

2024 asp 14.

Contents

  1. 1Citation and commencement
  2. 2Appointed day
  3. Signature
  4. Explanatory note

1Citation and commencement

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.

2Appointed day

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).

Signature

IVAN MCKEE

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh

4th December 2025

Explanatory note

(This note is not part of the Regulations)

These Regulations bring into force sections 54, 55, 56, 57 and 58 of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) on 19 January 2026.

The Bill for the Act received Royal Assent on 12 November 2024. Sections 62, 63, 64 and 65 came into force the following day.