# The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) and the Scottish Aggregates Tax (Administration) Regulations 2025 (“the Administration Regulations”).
Regulation 2(2) amends section 7 (commercial exploitation) of the Act to make provision about the circumstances in which the exploitation of a quantity of aggregate is not taken to occur in Scotland for the purposes of section 7(8) of the Act. Regulation 2(2) inserts a new subsection (9A) into section 7 of the Act to provide that the exploitation of a quantity of aggregate is not to be taken to occur in Scotland if two cumulative conditions are met.
Regulation 3 amends the Administration Regulations to make a number of drafting amendments to improve the clarity of those Regulations and to correct typographical errors, as well as to make substantive amendments to regulation 37 (tax credits in relevant circumstances).

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111065372/note (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-miscellaneous-amendment-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.