# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 10: Notification of taxable activities


(1) A person who is required under section 18(3) of the Act to make a notification to Revenue Scotland must do so in accordance with requirements specified in writing by Revenue Scotland and within 30 days of the earliest of the following—
(a) the date on which the person formed the intention of carrying out taxable activities, or
(b) the date on which the person carried out taxable activities.
(2) For the avoidance of doubt, a person who is required to make a notification under section 18(3) of the Act is not required to do so earlier than 30 days after 1 April 2026 but may do so on a voluntary basis between then and the coming into force of this Part.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/10 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.