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Explanatory note

Original text. Later amendments are not shown.

(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.