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The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 4) Regulations 2026

S.S.I. 2026/84 · Made 12 February 2026

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 12th February 2026

Laid before the Scottish Parliament 16th February 2026

Coming into force 1st April 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. 4) Regulations 2026 and come into force on 1 April 2026.

2Appointed day

1 April 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 1 (the tax),

(b)

section 2 (overview of Part 1),

(c)

Chapter 5 of Part 1 (penalties) (sections 39 to 49),

(d)

section 50 (reviews and appeals of decisions of Revenue Scotland).

Signature

IVAN McKEE

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh

12th February 2026

Explanatory note

(This note is not part of the Regulations)

These Regulations bring into force sections 1, 2, 39 to 49, and 50 of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) on 1 April 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.