Scottish Aggregates Tax - proposed administration regulations: consultation analysis

Footnotes

1 Scottish Aggregates Tax administration regulations: consultation - gov.scot

2 RSTPA-secondary-legislation - Revenue Scotland

3 First-tier Tribunal for Scotland Tax Chamber

4 Revenue Scotland and Tax Powers Act 2014

5 Scottish Government consultations - Citizen Space

6 About secondary legislation | Scottish Parliament Website

7 Revenue Scotland and Tax Powers Act 2014

8 Revenue Scotland and Tax Powers Act 2014

9 They referred to the following UKAL legislation: The Aggregates Levy (General) Regulations 2002, part 2, regulation 3(2)^[9]. This states: ‘The terms and conditions attached to the use of a weighbridge shall be stipulated by the Commissioners in a published notice and shall include provisions relating to the records to be kept and the discounting of constituents (such as water).’

10 The Scottish Landfill Tax (Administration) Amendment Regulations 2015

11 Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

12 Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

13 Please see section 29, Land and Buildings Transaction Tax (Scotland) Act 2013.

14 Scottish Landfill Tax (SLfT) has a 44-day period, rather than 30 days. Please see regulation 10, The Scottish Landfill Tax (Administration) Regulations 2015. This gives a landfill operator a 14 day period to invoice the person who disposed of the waste and ensures that there are no additional cash flow issues to the landfill operator.

15 Revenue Scotland and Tax Powers Act 2014

16 Revenue Scotland and Tax Powers Act 2014

17 RSTPA-secondary-legislation - Revenue Scotland

18 First-tier Tribunal for Scotland Tax Chamber

19 The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015

20 Revenue Scotland and Tax Powers Act 2014

21 The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015

22 Revenue Scotland and Tax Powers Act 2014

23 The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015

24 Revenue Scotland and Tax Powers Act 2014

25 RSTP1004 - Revenue Scotland amendment of a tax return during an enquiry | Revenue Scotland

26 RSTP6006 - Review | Revenue Scotland

27 RSTP6008 - Appeal | Revenue Scotland

28 The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Regulations 2015

29 Revenue Scotland and Tax Powers Act 2014

30 The First-tier Tribunal for Scotland (Transfer of Functions of the First-tier Tax Tribunal for Scotland) Regulations 2017

31 The Upper Tribunal for Scotland (Transfer of Functions of the Upper Tax Tribunal for Scotland) Regulations 2017

32 The First-tier Tribunal for Scotland (Transfer of Functions of the First-tier Tax Tribunal for Scotland) Regulations 2017

33 The Upper Tribunal for Scotland (Transfer of Functions of the Upper Tax Tribunal for Scotland) Regulations 2017

34 Scottish Electronic Tax System (SETS) | Revenue Scotland

35 Framework for Tax 2021 - gov.scot