# The Scottish Aggregates Tax (Administration) Regulations 2025, Schedule: AGRICULTURAL OR INDUSTRIAL PROCESSES A. Industrial Processes Code Description 001 Iron, steel and non-ferrous metal manufacture and smelting processing including foundry processes, investment casting, sinter plants and wire drawing. 002 Alloying. 003 Emission abatement for air, land and water. 004 Drinking water, air and oil filtration and purification. 005 Sewage treatment. 006 Production of energy. 007 Ceramic processes. 008 Refractory processes. 009 Manufacture of glass and glass products. 010 Manufacture of fibre glass. 011 Manufacture of man-made fibres. 012 Production and processing of food and drink. 013 Manufacture of plastics, rubber and PVC. 014 Chemical manufacturing e.g. soda ash, sea water magnesia, alumina. 015 Manufacture of precipitated calcium carbonate. 016 Manufacture of pharmaceuticals, bleaches, toiletries and detergents. 017 Aerating processes. 018 Manufacture of fillers for coating, sealants, adhesives, paints, grouts, mastics, putties and other binding or modifying media. 019 Manufacture of pigments, varnishes and inks. 020 Production of growing media and line markings for sports pitches and other leisure facilities. 021 Incineration. 022 Manufacture of desiccant. 023 Manufacture of carpet backing, underlay and foam. 024 Resin processes. 025 Manufacture of lubricant additives. 026 Leather tanning. 027 Paper manufacture. 028 Production of art materials. 029 Production of play sand e.g. for children’s sand pits. 030 Clay pigeon manufacture. 031 Abrasive processes: specialist sand blasting, iron free grinding (pebble mills) and sandpaper manufacture. 032 Use as a propping agent in oil exploration e.g. fracture sands and drilling fluids. 033 Flue gas desulphurisation and flue gas scrubbing. 034 Manufacture of mine suppressant. 035 Manufacture of fire extinguishers. 036 Manufacture of materials used for fireproofing. 037 Acid neutralisation. 038 Manufacture of friction materials e.g. automotive. B. Agricultural processes Code Description 039 Manufacture of additives to soil. 040 Manufacture of animal feeds. 041 Production of animal bedding material. 042 Production of fertiliser. 043 Manufacture of pesticides and herbicides. 044 Production of growing media, including compost for agricultural and horticultural use only. 045 Soil treatment, including mineral enrichment and reduction of acidity. --- Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/schedule (the official version) Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/schedule Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.