# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 24: Payment of tax


(1) Where a return is to be made under regulation 23, the tax or additional tax payable must be paid to Revenue Scotland no later than 30 days after the end of the accounting period in respect of which the tax liability arises.
(2) Where a return is amended, the tax payable as a result of the amendment must be paid by the latest of the following dates—
(a) the date in paragraph (1) above,
(b) the date on which the return is amended.
(3) For the purposes of paragraphs (1) and (2), tax is treated as paid if arrangements satisfactory to Revenue Scotland are made for payment of the tax.
(4) Revenue Scotland will not be obliged to reimburse any tax owed by it to an operator (as defined in section 10(1) of the Act) until—
(a) any outstanding tax return has been made by the operator, and
(b) tax in respect of the return has been paid to Revenue Scotland.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/24 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.