# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 27: Claims in returns


(1) Subject to paragraph (2) below, a person entitled to credit may claim it by deducting its amount from any tax due from the person for the relevant accounting period and, where that is done, the person must make a return for that accounting period accordingly.
(2) Revenue Scotland may make directions generally or with regard to particular cases prescribing rules in accordance with which credit may or must be held over to be credited in an accounting period subsequent to the relevant accounting period.
(3) Where a direction described in sub-paragraph (2) has been made that credit, subject to any such subsequent direction varying or withdrawing the rules, may only be claimed in accordance with those rules.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/27 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.