The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025
Source: legislation.gov.uk (2025-09-15)

These Regulations bring into force certain provisions of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) on 16 September 2025. With the exception of section 61, the relevant provisions being commenced on that date contain Ministerial powers to make subordinate legislation. Section 61 (Regulations) specifies the Parliamentary procedure applicable to regulations made under certain provisions of the Act.

Scottish Statutory Instruments

2025 No. 243 (C. 20)

Aggregates Tax

The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025

Made

2nd September 2025

Laid before the Scottish Parliament

4th September 2025

Coming into force

16th September 2025

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 64(2) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024(1 (\"#f00001\")).

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025 and come into force on 16 September 2025.

(2) In these Regulations, “the Act” means the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.

Appointed days

2.—(1) 16 September 2025 is the day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in schedule 1 of these Regulations (the subject matter of which is described in the corresponding entry in column 2 of that table).

(2) Where a purpose is specified in column 3 of that table, the corresponding provision in column 1 comes into force in accordance with paragraph (1) only for that purpose.

(3) 1 December 2025 is the day appointed for the coming into force, so far as not already in force, of the provisions of the Act specified in column 1 of the table in schedule 2 of these Regulations (the subject matter of which is described in the corresponding entry in column 2 of that table).

IVAN MCKEE

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

2nd September 2025

Regulation 2(1)

SCHEDULE 1Provisions of the Act coming into force on 16 September 2025

Column 1

(provision of the Act)

Column 2

(subject matter)

Column 3

(purpose)

Regulation 2(3)

SCHEDULE 2Provisions of the Act coming into force on 1 December 2025

Column 1

(provision of the Act)

Column 2

(subject matter)

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations bring into force certain provisions of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) on 16 September 2025. With the exception of section 61, the relevant provisions being commenced on that date contain Ministerial powers to make subordinate legislation. Section 61 (Regulations) specifies the Parliamentary procedure applicable to regulations made under certain provisions of the Act.

These Regulations also bring into force the provisions of Chapter 2 (Key concepts), Chapter 3 (Calculation of tax) (to the extent that these provisions are not already in force for all purposes), Chapter 4 (Administration) (to the extent that these provisions are not already in force for all purposes), and Chapter 7 (Interpretation) of Part 1 (Scottish Aggregates Tax) of the Act on 1 December 2025.

The Bill for the Act received Royal Assent on 12 November 2024. Sections 62, 63, 64 and 65 came into force the following day.

NOTE AS TO EARLIER COMMENCEMENT REGULATIONS

(This note is not part of the Regulations)

ProvisionDate of CommencementInstrument No.Section 53 (Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014), section 59 (Role of designated officer), and section 60 (Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 20181 April 2025S.S.I. 2025/79 (\"http://www.legislation.gov.uk/id/ssi/2025/79\")

(1)

2024 asp 14 (\"http://www.legislation.gov.uk/id/asp/2024/14\").