The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill has been approved by the Scottish Parliament and will become law when it receives royal assent. Scottish aggregates tax will replace aggregates levy in Scotland becoming the third tax to be fully devolved to the Scottish Parliament and administered by Revenue Scotland.
The new tax will not apply immediately but will be brought into force by Scottish statutory instrument. Revenue Scotland has previously suggested that the new tax will come into effect on 1 April 2026 allowing time for businesses to register in advance.
Amendments to disapply the existing UK-wide aggregates levy legislation have been on the statute book for several years and will need to be activated by the UK government to ensure smooth transition to the new regime in Scotland.
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The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill has been approved by the Scottish Parliament and will become law when it receives royal assent. Scottish aggregates tax will replace aggregates levy in Scotland becoming the third tax to be fully devolved to the Scottish Parliament and administered by Revenue Scotland.
The new tax will not apply immediately but will be brought into force by Scottish statutory instrument. Revenue Scotland has previously suggested that the new tax will come into effect on 1 April 2026 allowing time for businesses to register in advance.
Amendments to disapply the existing UK-wide aggregates levy legislation have been on the statute book for several years and will need to be activated by the UK government to ensure smooth transition to the new regime in Scotland.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
