# The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 4) Regulations 2026 S.S.I. 2026/84 · made 12 February 2026 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. Made under: Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Section 64) PDFs: Printed copy https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024-commencement-no-4-regulations-2026/pdf/ssi_20260084_en.pdf ## Introductory text 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 2024. ## 1 Citation 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. ## 2 Appointed 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. --- Source: https://www.legislation.gov.uk/ssi/2026/84 (the official version) Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024-commencement-no-4-regulations-2026 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.