# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 34: Attribution of payments


(1) Paragraph (2) applies where—
(a) the claimant has engaged in a relevant commercial exploitation of taxable aggregate,
(b) there exist one or more other matters in respect of which the claimant is entitled to a debt owed by the customer (whether they involve further charges in respect of the relevant commercial exploitation of taxable aggregate), and
(c) a payment has been received by the claimant from the customer.
(2) The payment is to be attributed to the relevant commercial exploitation in respect of which the claim is made under this Part (“the appropriate commercial exploitation”) and the other matters in accordance with the rules set out in paragraphs (3) and (5) below.
(3) The payment is to be attributed to the debt which arose earliest and, if not wholly attributed to that debt, thereafter to debts in the order of the dates on which they arose.
(4) Where—
(a) the earliest debt and the other debts to which the whole of the payment could be attributed arose on the same day, or
(b) the debts to which the balance of the payment could be attributed in accordance with paragraph (3) above arose on the same day,
the payment shall be attributed to each remaining debt according to the proportion that the debt in question contributes to the total remaining debt.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/34 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.