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The Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2026, ISBN 9780111064856

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Regulations laid before the Scottish Parliament under section 61(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), for approval by resolution of the Scottish Parliament.

AGGREGATES TAX

Made 2026

Coming into force 1st April 2026

The Scottish Ministers make the following Regulations in exercise of the power conferred by section 12(3) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024f1 and all other powers enabling them to do so.

In accordance with section 61(1) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

Annotations to the whole text

Footnotes

f1

2024 asp 14.

Contents

  1. 1Citation and commencement
  2. 2The applicable rate of tax
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026 and come into force on 1 April 2026.

2The applicable rate of tax

For the purposes of section 12 (rate of tax) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, the applicable rate of tax is £2.16 per tonne of taxable aggregate.

Signature

Name

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh

Date

Explanatory note

(This note is not part of the Regulations)

These Regulations specify the first applicable rate of Scottish Aggregates Tax for the purposes of section 12 (rate of tax) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 with effect from 1 April 2026.

Regulation 2 specifies that the applicable rate of Scottish Aggregates Tax is £2.16 per tonne of taxable aggregate.