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The Scotland Act 2016, Section 18 (Disapplication of UK Aggregates Levy) (Appointed Day) Regulations 2026

S.I. 2026/355 · Made 23 March 2026

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.

AGGREGATES LEVY

Made 23rd March 2026

The Treasury make these Regulations in exercise of the power conferred by section 18 (4) of the Scotland Act 2016f1.

Annotations to the whole text

Footnotes

f1

2016 c. 11.

Contents

  1. 1Citation
  2. 2Appointed Day
  3. Signature
  4. Explanatory note

1Citation

These Regulations may be cited as the Scotland Act 2016, Section 18 (Disapplication of UK Aggregates Levy) (Appointed Day) Regulations 2026.

2Appointed Day

1st April 2026 is the day appointed for the purposes of section 18(4) of the Scotland Act 2016 (disapplication of UK aggregates levy).

Signature

Taiwo Owatemi

Christian Wakeford

Two of the Lords Commissioners of His Majesty’s Treasury

23rd March 2026

Explanatory note

(This note is not part of the Regulations)

1st April 2026 is the day appointed by these Regulations under section 18(4) of the Scotland Act 2016 as when the amendments made under section 18(3), and Schedule 1 to, the Scotland Act 2016 come into effect. These amendments will disapply UK aggregates levy to Scotland in relation to commercial exploitation of aggregate which takes place on or after that date.

A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it is appointed day regulations.