Making of returns
- File an aggregates tax return to Revenue Scotland within 30 days of each accounting period end
Scottish Statutory Instrument
2025
United Kingdom
The Scottish Aggregates Tax (Administration) Regulations 2025
At a glance
What's here
1 compliance obligation
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 38 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Scope
Standard method
Specified method
Agreed method
Penalties
Exemption from registration
Notification of commercial exploitation of exempt aggregate
Notification of taxable activities
Notification of cessation of taxable activities
Changes in particulars
Transfer of a going concern
Representation of unincorporated body
Bankruptcy or incapacity of registrable persons
Interpretation
Non-resident taxpayers: requirement and provision for tax representatives
Replacement tax representative
Requirement to change tax representative
Direction regarding appointment of tax representative
Ceasing to be a tax representative
Tax representative: Duty to notify
Payment of tax
Interpretation
Scope
Claims in returns
Payments in respect of credit
In this Part— “claim” means a claim in accordance with...
Scope
Amount of credit
Evidence required in support of claim
Records required to be kept
Attribution of payments
Repayment of credit
Writing off debts
Tax Credits in relevant circumstances
Evidence required in support of claim
Records required to be kept
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