Scotlands New Aggregates Tax: What You Need to Know

Key Dates for Your Diary: Mark your calendars! The new Aggregates Tax, as outlined in the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, will begin to take effect on two important dates: 16th September 2025 and 1st December 2025. Here's a quick breakdown of what to expect.

What’s Happening on 16th September 2025?

• Weight of Aggregate: New rules on how aggregate weight is measured.
• Tax Credits: Initial provisions for claiming tax credits.
• Registration Duties: Some duties related to tax registration and notifying Revenue Scotland about exempt aggregates will kick in, mainly to set the stage for future detailed regulations.
• Returns and Payments: Obligations to make returns and pay taxes begin.
• Tax Representatives and Partnerships: New guidelines on appointing tax representatives and handling partnerships.

Coming Up on 1st December 2025:

• Key Concepts and Tax Rates: Core concepts and tax rates will be defined, affecting how aggregates are taxed.
• Registration and Communication: Full implementation of registration duties and guidelines for taxpayer communication with Revenue Scotland.
• Group and Partnership Rules: Detailed rules for companies and partnerships, including group taxation treatments and changes.
• Security Measures: Introduction of security requirements for both individuals and general directions.
• Delegation and Interpretation: Revenue Scotland's ability to delegate functions and interpretative guidelines will be established.

A Brief Background: This legislative rollout began with the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 receiving Royal Assent on 12th November 2024. Some sections, like those related to minor amendments and the role of designated officers, have already been in effect since April 2025.

Why This Matters: The Aggregates Tax aims to regulate and manage the taxation of aggregate materials, impacting businesses involved in extraction, distribution, and use of aggregates in Scotland. Understanding these regulations will be crucial for businesses to remain compliant and optimize their tax positions.

Stay informed and prepared as these new regulations unfold, ensuring your business adapts seamlessly to Scotland's evolving tax landscape.