{
  "url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-37",
  "json_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-37.json",
  "legislation": "sdsi/2025/9780111063705",
  "legislation_title": "The Scottish Aggregates Tax (Administration) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025",
  "path": "regulation/37",
  "kind": "regulation",
  "number": "37",
  "heading": "Tax Credits in relevant circumstances",
  "text": "(1) An entitlement to credit arises under this Part where—\n(a) a registered person has carried out a taxable activity and has accounted for the tax chargeable on that activity,\n(b) the registered person has paid that tax or would have paid that tax but for the fact that the credit has been deducted from any tax due from the person for the relevant accounting period in accordance with regulation 27(1), and\n(c) any of the relevant circumstances conditions in paragraph (2) apply in relation to the aggregate in question.\n(2) The relevant circumstances conditions are that the aggregate in question—\n(a) is moved outwith Scotland to a place in the rest of the United Kingdom, or to United Kingdom waters, in the form of aggregate,\n(b) is exported or removed from the United Kingdom from a place in Scotland without further processing, in the form of aggregate,\n(c) has an excepted process applied to it,\n(d) is used in any of the industrial or agricultural processes specified in the schedule,\n(e) is disposed of (by dumping or otherwise) in any of the following ways—\n(i) it is returned without further processing to its originating site or any site which is not its originating site but is registered under the same name,\n(ii) it is disposed of to landfill,\n(iii) it is gravel or sand and is used for beach restoration purposes at a site which is not its originating site.\n(3) The amount of the credit arising under this Part is to be equal to the tax that was charged on the aggregate in question.\n(4) For the purposes of of section 15(9) of the Act, all the processes listed in the schedule are specified for the purposes of that subsection.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/37",
    "retrieved_at": "2026-10-30T15:28:25.754042+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}