Section 12 Rate of taxI1I2
Scotland
(1)
The amount of tax charged on taxable aggregate is calculated by multiplying the applicable rate of tax by the weight in tonnes of the taxable aggregate.
(2)
The amount of tax charged on a part of a tonne of aggregate is to be the proportionately reduced amount.
(3)
The Scottish Ministers may make regulations specifying the applicable rate (or rates) of tax for the purposes of this section.
Annotations
Commencement
- I1
S. 12 not in force at Royal Assent, see s. 64(2)
- I2
S. 12 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2