#2026/132İskoçya Agregalar Vergisi (Uygulanabilir Vergi Oranı) Yönetmelikleri 2026
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The Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026 sets the initial tax rate for the Scottish Aggregates Tax, which will start on April 1, 2026. This law affects businesses that extract aggregates in Scotland, as they will need to pay this tax based on the specified rate.
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Key Changes
- Establishes the first applicable rate of Scottish Aggregates Tax.
- Effective from April 1, 2026.
- Applies to businesses extracting aggregates in Scotland.
Obligations
What this law requires
Businesses extracting aggregates in Scotland must pay Scottish Aggregates Tax at the applicable rate set by these Regulations, effective from 1 April 2026
Aggregate extractors must apply the first applicable rate of Scottish Aggregates Tax as specified in these Regulations for the tax period beginning 1 April 2026