# Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 12: Rate of tax

Extent: S

(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.

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Source: https://www.legislation.gov.uk/asp/2024/14/section/12 (the official version)
Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.