Scottish Aggregates Tax - proposed administration regulations
3A. The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015
The Revenue Scotland and Tax Powers Act 2014 (RSTPA) makes provisions for a Scottish tax system to enable the collection and management of Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) - “the devolved taxes”. It established Revenue Scotland as the tax authority responsible for collecting Scotland’s devolved taxes from 1 April 2015. It put in place a statutory framework which applies to the devolved taxes and sets out the relationship between the tax authority and taxpayers in Scotland, including the relevant powers, rights and duties.
SAT is intended to come into force on 1 April 2026, as the third devolved tax. Changes are therefore required to the RSTPA to ensure that SAT is operationally effective with regards to the wider devolved taxes legislative regime.
The following sections 3.A – 3.E set out the proposed changes to the Revenue Scotland and Tax Powers Act 2014 (RSTPA) regulations and the First-tier Tribunal for Scotland Tax Chamber regulations.
Please see Chapter 3, pages 22 - 28 of the consultation paper.
Section 3A. sets out the proposed changes to The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015, which make provisions about records which must be kept in relation to the existing devolved taxes.
The administration regulations make provision for adding record-keeping requirements for SAT. The relevant power is provided at Revenue Scotland and Tax Powers Act 2014 s74(9).