At its meeting of 24 February 2026, the Finance and Public Administration Committee considered the Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft].

The report summarises the Committee’s consideration of the instrument.

The Policy Note states that under the 2024 Act the “commercial exploitation of a quantity of aggregate is taken to occur in Scotland” when—

1. the aggregate is located in Scotland when it is subject to exploitation, or

1. where the aggregate is subject to exploitation as a result of movement of aggregate to Scotland from a place in the UK or from UK waters.

Regulation 2 inserts a new subsection (9A) “into section 7 of the [2024] Act to provide that the exploitation of a quantity of aggregate is not to be taken to occur in Scotland if two cumulative conditions are met”—

1. any aggregate in respect to which there has been a previous occasion on which a charge to UK Aggregates Levy (“UKAL”) on that aggregate has arisen under the Finance Act 2001 and

1. where, in respect of at least some of the UKAL previously charged on that aggregate, there is or was no entitlement to a 100% UKAL tax credit.

Regulation 3 amends the Scottish Aggregates Tax (Administration) Regulations 2025¹The Scottish Aggregates Tax (Administration) Regulations 2025. (2025). Retrieved from https://www.legislation.gov.uk/sdsi/2025/9780111063705/contents “to make a number of drafting amendments to improve the clarity of those Regulations and to correct typographical errors, as well as to make substantive amendments to regulation 37 (tax credits in relevant circumstances)”.

The Policy Note further states that several impact assessments have been carried out and have not highlighted any unintended consequences.

The business impact of these draft regulations has been considered in a Business and Regulatory Impact Assessment²Scottish Aggregates Tax (Miscellaneous Amendments) Regulations 2026: business and regulatory impact assessment. (2026). Retrieved from https://www.gov.scot/publications/scottish-aggregates-tax-miscellaneous-amendments-regulations-2026-business-regulatory-impact-assessment/pages/1/ (BRIA). The BRIA provides details of the consultation undertaken by the Scottish Government and notes that the approach taken in the Regulations “reflects feedback from stakeholder engagement through the SAT expert advisory group, and meetings with aggregate firm representatives”.

The Delegated Powers and Law Reform (DPLR) Committee considered the instrument on 11 February 2026 and reported on it in its 17th Report, 2026¹The Scottish Parliament. (2026). Subordinate Legislation considered by the Delegated Powers and Law Reform Committee on 10 February 2026. Retrieved from https://bprcdn.parliament.scot/published/DPLR/2026/2/11/22e7e192-010e-45a9-bb77-94c5275f42f9/DPLRS062026R17.pdf. The DPLR Committee made no recommendations in relation to the instrument.

1. At its meeting on 24 February 2026, the Committee took evidence on the instrument from Ivan McKee MSP, Minister for Public Finance (‘the Minister’) and Scottish Government officials. In his opening statement, the Minister set out the Scottish Government’s reasons for laying the instrument.

Following questions, the Minister moved the following motion—

S6M-20639¹Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft]. (2026). Retrieved from https://www.parliament.scot/chamber-and-committees/votes-and-motions/S6M-20639- That the Finance and Public Administration Committee recommends that the Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft] be approved.