# The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026, Regulation 2: Amendment of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024


(1) Section 7 (commercial exploitation) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 is amended in accordance with paragraph (2).
(2) After subsection (9), insert—
“(9A) But the exploitation is not to be taken to occur in Scotland if the quantity of aggregate is, or derives from, any aggregate in respect of which—
(a) there has been a previous occasion on which a charge to aggregates levy on that aggregate has arisen under the Finance Act 2001, and
(b) at least some of the aggregates levy previously charged on that aggregate is either—
(i) aggregates levy in respect of which there is or was no entitlement to a tax credit, or
(ii) aggregates levy in respect of which any entitlement to a tax credit is or was an entitlement to a tax credit of an amount less than the amount of the aggregates levy charged on it.”.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111065372/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-miscellaneous-amendment-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.