# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 4: Standard method


(1) This regulation sets out the standard method by which the weight of aggregate should be determined and applies unless regulations 5 or 6 apply.
(2) A registrable person is to determine the weight by the use of a weigh bridge which complies with applicable weights and measures legislation at a site referred to in section 7(2) of the Act.
(3) The weight is to be determined at the time when the aggregate is first subjected to commercial exploitation.
(4) Revenue Scotland is to set out in a published notice—
(a) the terms and conditions regarding the use of a weigh bridge,
(b) the records to be kept by the registrable person, and
(c) the rules regarding the discounting of constituents (such as water).

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.