#2026/167The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026
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These regulations amend the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 and the Scottish Aggregates Tax (Administration) Regulations 2025. They come into force on 1 April 2026 and were made on 19 March 2026. The changes are made under multiple sections of the 2024 Act and follow the affirmative procedure after parliamentary approval. The instrument uses bundled powers under Scottish legislative reform rules to make technical and administrative adjustments to the aggregates tax regime.
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Key Changes
- Amends the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
- Amends the Scottish Aggregates Tax (Administration) Regulations 2025
- Comes into force on 1 April 2026
+ 3 more changes with Pro
Obligations
What this law requires
Come into force and apply the amended aggregates tax regime on 1 April 2026
Implement amendments to the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 as specified in these regulations
Implement amendments to the Scottish Aggregates Tax (Administration) Regulations 2025 as specified in these regulations
Apply technical and administrative adjustments to the aggregates tax regime in accordance with the bundled powers exercised under the Interpretation and Legislative Reform (Scotland) Act 2010