Scottish Statutory Instruments relating to administration of the Scottish Aggregates Tax

Scottish Parliament. (2025, October 7). Finance and Public Administration Committee, Official Report. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16630

Scottish Government. (2025, September 19). Scottish Aggregates Tax (Administration) Regulations 2025 [draft]. Retrieved from https://www.legislation.gov.uk/sdsi/2025/9780111063705/contents

Policy Note, Scottish Aggregates Tax (Administration) Regulations 2025 [draft]. (2025, September 19). Retrieved from https://www.legislation.gov.uk/sdsi/2025/9780111063705/pdfs/sdsipn_9780111063705_en_001.pdf

Scottish Government. (2025, September 19). Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 [draft]. Retrieved from https://www.legislation.gov.uk/sdsi/2025/9780111063699/contents

Scottish Government. (2025, September 19). Policy Note, Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 [draft]. Retrieved from https://www.legislation.gov.uk/sdsi/2025/9780111063699/pdfs/sdsipn_9780111063699_en_001.pdf

Scottish Government. (2025, September 19). Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 [draft]. Retrieved from https://www.legislation.gov.uk/sdsi/2025/9780111063712/contents

Scottish Government. (2025, September 19). Policy Note, Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 [draft]. Retrieved from https://www.legislation.gov.uk/sdsi/2025/9780111063712/pdfs/sdsipn_9780111063712_en_001.pdf

Scottish Government. (2014). Revenue Scotland and Tax Powers Act 2014. Retrieved from https://www.legislation.gov.uk/asp/2014/16/contents

Scottish Government. (2025, September). Scottish Aggregates Tax: Administration Regulations - Business and Regulatory Impact Assessment. Retrieved from https://www.legislation.gov.uk/sdsi/2025/9780111063705/pdfs/sdsifia_9780111063705_en_001.pdf

Scottish Parliament. (2025). Report on Subordinate Legislation considered by the Delegated Powers and Law Reform Committee on 30 September 2025. Retrieved from https://digitalpublications.parliament.scot/Committees/Report/DPLR/2025/9/30/050f8870-fed9-4ccb-9cca-250b9923e440#Annex-A