The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 3) Regulations 2025
Source: legislation.gov.uk (2025-12-08)

These Regulations bring into force sections 54, 55, 56, 57 and 58 of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) on 19 January 2026.

Scottish Statutory Instruments

2025 No. 386 (C. 30)

AGGREGATES TAX

The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 3) Regulations 2025

Made

4th December 2025

Laid before the Scottish Parliament

8th December 2025

Coming into force

19th January 2026

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

Citation and commencement

1. These Regulations may be cited as the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 3) Regulations 2025 and come into force on 19 January 2026.

Appointed day

2. 19 January 2026 is the day appointed for the coming into force of the following provisions of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024—

(a)section 54 (refusal of repayment claim where other tax not paid),

(b)section 55 (penalties for failure to pay tax),

(c)section 56 (communications from Revenue Scotland to taxpayers),

(d)section 57 (use of automation by Revenue Scotland),

(e)section 58 (set-off by Revenue Scotland).

IVAN MCKEE

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh

4th December 2025

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations bring into force sections 54, 55, 56, 57 and 58 of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) on 19 January 2026.

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.Sections 3, 4, 5, 6, 7, 8, 9, and 101 December 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Section 1116 September 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Sections 12, 13 and 141 December 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Section 1516 September 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Sections 16 and 171 December 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Section 18(5) and (6) (for the purpose of making regulations)16 September 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Sections 18 (for all other purposes) and 191 December 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Section 20 (for the purpose of making regulations)16 September 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Sections 20 (for all other purposes) and 211 December 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Sections 22 and 2316 September 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Sections 24 and 251 December 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Section 2616 September 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Sections 27, 28, 29, 30, 31 and 321 December 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Section 33(1) (for the purpose of making regulations)16 September 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Section 33 (for all other purposes)1 December 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Sections 34 and 3516 September 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Sections 36, 37 and 381 December 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Sections 51 and 521 December 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")Sections 53, 59 and 601 April 2025S.S.I. 2025/79 (\"http://www.legislation.gov.uk/id/ssi/2025/79\")Section 6116 September 2025S.S.I. 2025/243 (\"http://www.legislation.gov.uk/id/ssi/2025/243\")

(1)

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