# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 30: Scope


An entitlement to credit arises under this Part where—
(a) a registered person has commercially exploited taxable aggregate within the meaning of section 7(1)(a) or (b) of the Act (“relevant commercial exploitation”) in respect of a customer with whom the registered person is not connected,
(b) the registered person has accounted for and paid tax on the taxable activity,
(c) the whole or any part of the consideration for the taxable activity has been written off in the registered person’s accounts as a bad debt,
(d) the registered person has issued an invoice in respect of the taxable activity which shows the consideration charged to the customer and the amount of tax chargeable,
(e) a period of one year (beginning with the date of the issue of that invoice) has elapsed, and
(f) the following provisions of this Part have been complied with.

---
Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/30 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.