Scottish Aggregates Tax - proposed administration regulations

Closes 21 Mar 2025

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3D. The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Regulations 2015

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 3D. sets out the proposed changes to The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Regulations 2015, which relates to the date in which interest on unpaid tax is payable from.

This administration regulation will make SAT amendments to The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Regulations 2015 to specify that interest is due from the date that the filing of the return is due. The relevant power is Revenue Scotland and Tax Powers Act 2014 s217. The proposed amendment would be the addition of an entry to the table at regulation 4 which specifies that interest is due from the date that the filing of the return is due.

40. Do you agree that the provisions as drafted work as intended?
41. If not, what amendments would you propose to the draft legislation and on what basis?
42. Do you agree with the amendment which specifies that interest on unpaid tax is due from the filing date?