Scottish Aggregates Tax - proposed administration regulations

Closes 21 Mar 2025

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3E. Revenue Scotland and Tax Powers Act (Scottish Courts and Tribunal Service) (Amendment) Regulations

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 3E. sets out the proposed changes to The First-tier Tribunal for Scotland (Transfer of Functions of the First-tier Tax Tribunal for Scotland) Regulations 2017 and The Upper Tribunal for Scotland (Transfer of Functions of the Upper Tax Tribunal for Scotland) Regulations 2017. These regulations provide for the establishment of the Tax Tribunals to hear appeals and exercise other functions in relation to devolved taxes.

The administration regulation would add provision for appeals to be heard regarding SAT.

43. Do you agree that the provisions as drafted work as intended?
44. If not, what amendments would you propose to the draft legislation and on what basis?
45. Do you agree with the provision of Tax Tribunal appeals being heard with regards to the Scottish Aggregates Tax?