{
  "url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025/schedule",
  "json_url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025/schedule.json",
  "legislation": "ssi/2025/374",
  "legislation_title": "The Scottish Aggregates Tax (Administration) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": "AGRICULTURAL OR INDUSTRIAL PROCESSES",
  "text": "A. Industrial Processes\nCode\nDescription\n001\nIron, steel and non-ferrous metal manufacture and smelting processing including foundry processes, investment casting, sinter plants and wire drawing.\n002\nAlloying.\n003\nEmission abatement for air, land and water.\n004\nDrinking water, air and oil filtration and purification.\n005\nSewage treatment.\n006\nProduction of energy.\n007\nCeramic processes.\n008\nRefractory processes.\n009\nManufacture of glass and glass products.\n010\nManufacture of fibre glass.\n011\nManufacture of man-made fibres.\n012\nProduction and processing of food and drink.\n013\nManufacture of plastics, rubber and PVC.\n014\nChemical manufacturing e.g. soda ash, sea water magnesia, alumina.\n015\nManufacture of precipitated calcium carbonate.\n016\nManufacture of pharmaceuticals, bleaches, toiletries and detergents.\n017\nAerating processes.\n018\nManufacture of fillers for coating, sealants, adhesives, paints, grouts, mastics, putties and other binding or modifying media.\n019\nManufacture of pigments, varnishes and inks.\n020\nProduction of growing media and line markings for sports pitches and other leisure facilities.\n021\nIncineration.\n022\nManufacture of desiccant.\n023\nManufacture of carpet backing, underlay and foam.\n024\nResin processes.\n025\nManufacture of lubricant additives.\n026\nLeather tanning.\n027\nPaper manufacture.\n028\nProduction of art materials.\n029\nProduction of play sand e.g. for children’s sand pits.\n030\nClay pigeon manufacture.\n031\nAbrasive processes: specialist sand blasting, iron free grinding (pebble mills) and sandpaper manufacture.\n032\nUse as a propping agent in oil exploration e.g. fracture sands and drilling fluids.\n033\nFlue gas desulphurisation and flue gas scrubbing.\n034\nManufacture of mine suppressant.\n035\nManufacture of fire extinguishers.\n036\nManufacture of materials used for fireproofing.\n037\nAcid neutralisation.\n038\nManufacture of friction materials e.g. automotive.\nB. Agricultural processes\nCode\nDescription\n039\nManufacture of additives to soil.\n040\nManufacture of animal feeds.\n041\nProduction of animal bedding material.\n042\nProduction of fertiliser.\n043\nManufacture of pesticides and herbicides.\n044\nProduction of growing media, including compost for agricultural and horticultural use only.\n045\nSoil treatment, including mineral enrichment and reduction of acidity.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. in force at 1.4.2026, see reg. 1(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2025/374/schedule",
    "retrieved_at": "2026-10-28T20:32:51.733060+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}