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Last updated:
17 June 2025
SPBill74ENS062025
Subsection (2) provides an illustrative list of more detailed matters which the guidance may cover, including best practice in using language in a way that avoids stigmatising care experience. 26.
Last updated:
11 June 2025
SPBill52AS062025
Sift stage 16 Determination as to whether to hold a review 25 (1) Following notification or a referral of a death under section 14, the review oversight committee must— (a) satisfy itself as to whether the death is a reviewable death, and (b) where it is so satisfied— (i) determine whether a domestic homicide or suicide review should be carried 30 out in respect of the death, or (ii) if the committee is unable to reach a unanimous decision and the chair of the committee so decides, refer the question to the Scottish Ministers for their determination. (2) A determination under subsection (1)(b) is to be based on— 35 (a) the likelihood of the review identifying lessons to be learned from the death or to it which would improve Scottish practice in— the circumstances leading up (i) the safeguarding of those affected by abusive domestic behaviour, or (ii) the promotion of the wellbeing of victims of abusive domestic behaviour, 24 Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Bill Part 2—Domestic homicide and suicide reviews (b) whether any Scottish public authorities or voluntary organisations operating in Scotland were involved, or had the opportunity to be involved, in the circumstances leading up to the death, and (c) where the persons who are persons A and B for the purpose of section 9 in relation 5 to the death in question were not partners or ex-partners, whether and to what extent there appears to be a connection between— (i) the death, and (ii) abusive behaviour (within the meaning of section 9) between person A and any partner or ex-partner of person A. 10 (3) In assessing matters as mentioned in subsection (2), the factors to which regard is had 1 must include— (a) the extent of the apparent connection between the abusive domestic behaviour and the death in question, (b) the information available to the committee or a case review panel, or likely to be 15 obtainable by either of them, in respect of the circumstances leading up to the death, (c) the extent of the connection which the persons mentioned in section 9(3) or (as the case may be) 9(5) have or had to Scotland. (4) Where the committee is making a determination under subsection (1)(b)(i), it may, if 20 the chair of the committee so decides, seek advice from the Scottish Ministers in relation to the making of the determination. (5) Where the committee satisfies itself that a death is not reviewable or determines that a review should not be carried out in respect of it (whether or not advice has been sought under subsection (4)), the Scottish Ministers may step in and direct the committee to 25 secure the carrying out of a review in respect of the death. (6) The chair of the committee must, when making a referral under subsection (1)(b)(ii) or seeking advice under subsection (4), provide the Scottish Ministers with such information within the chair’s possession or control as the chair considers is likely to be of assistance to Ministers in the exercise of their functions under those subsections. 30 (7) In this section— “abusive domestic behaviour” means abusive behaviour by person A towards person B, within the meaning of section 9(2), “voluntary organisation” means a body (other than a public authority), the activities of which are carried on otherwise than for profit. 35 16A Determination as to whether to expand the remit of a review (1) Where the outcome of consideration of a death under section 16 is that a domestic homicide or suicide review is to be carried out in respect of the death, the review oversight committee must, if subsection (2) applies to the death, determine whether to expand the remit of the review in accordance with subsection (3). 40 (2) This subsection applies to a death only where— (a) it is a death mentioned in section 9(3)(a), and 25 Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Bill Part 2—Domestic homicide and suicide reviews (b) either or both of the persons who are persons A and B for the purpose of that section— (i) at the time of the death had a child who was— (A) a young person, or 5 (B) an adult at risk, or (ii) at the time of the death had a young person, not falling within sub-paragraph (i), living in their household. (3) Subject to subsection (5), the remit of a review may, in line with a determination under subsection (1), be expanded to also examine any or all of the following— 10 (a) the extent to which the person mentioned in subsection (2)(b)(i) or (ii) (“the 1 relevant person”) was able to provide views in relation to any decisions made by a public authority in the period following on from the death which directly concerned the person’s welfare and in which the person’s best...
Last updated:
20 February 2025
BB20250221
Supported by: Evelyn Tweed*, Colin Beattie*, Bill Kidd*, Jeremy Balfour*, Miles Briggs*, Finlay Carson*, Stephanie Callaghan*, Kevin Stewart*, Ariane Burgess*, Emma Harper* Motions and amendments which have attracted additional support Jackie Dunbar: NHS Grampian Consultant to Lead on UK Breast Cancer S6M-16509 Radiology (lodged on 19 February 2025) New Support: Paul Sweeney*, Marie McNair* S6M-16508 Clare Adamson: Commending New College Lanarkshire Level 6 Pastry Chefs on their Bake Sale (lodged on 19 February 2025) New Support: Paul Sweeney*, Marie McNair*, George Adam*, Annabelle Ewing*, Monica Lennon*, Evelyn Tweed*, Jeremy Balfour*, Audrey Nicoll*, Colin Beattie*, Bill Kidd*, Annie Wells*, Clare Haughey*, Miles Briggs*, Stuart McMillan*, Finlay Carson*, Stephanie Callaghan*, Emma Harper*, Kevin Stewart* Clare Adamson: Miracle Foundation SCIO Charity Receives Funding Donations S6M-16507 (lodged on 19 February 2025) Friday 21 February 2025 13 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan New Support: Paul Sweeney*, Marie McNair*, Monica Lennon*, Annabelle Ewing*, Evelyn Tweed*, Jeremy Balfour*, Rona Mackay*, Audrey Nicoll*, Colin Beattie*, Bill Kidd*, Annie Wells*, Miles Briggs*, Stuart McMillan*, Finlay Carson*, Stephanie Callaghan*, Emma Harper* S6M-16506 Edward Mountain: Ross-shire Roadies' Fundraising Efforts in Support of Motor Neurone Disease Research (lodged on 19 February 2025) New Support: Paul Sweeney*, Jeremy Balfour*, Miles Briggs*, Murdo Fraser*, Meghan Gallacher*, Alexander Stewart*, Liam Kerr*, Douglas Ross*, Russell Findlay*, Finlay Carson*, Martin Whitfield*, Bill Kidd* S6M-16505 Jackie Baillie: Celebrating the 25th Anniversary of Cove Park (lodged on 19 February 2025) New Support: Paul Sweeney*, Monica Lennon*, Pauline McNeill*, Foysol Choudhury* S6M-16504 Michael Marra: UK Government Delivering for Dundee with £2.6 million for V&A Dundee and £20 million for City Regeneration Projects (lodged on 18 February 2025) New Support: Paul Sweeney* S6M-16501 Edward Mountain: Great Wilderness Challenge and its Donation of Vital Kit to Dundonnell Mountain Rescue Team (lodged on 19 February 2025) New Support: Paul Sweeney*, Sandesh Gulhane*, Meghan Gallacher*, Alexander Stewart*, Pam Gosal*, Jackson Carlaw*, Evelyn Tweed*, Colin Beattie*, Murdo Fraser*, Annie Wells*, Bill Kidd*, Miles Briggs*, Martin Whitfield*, Jeremy Balfour*, Douglas Ross*, Stuart McMillan*, Finlay Carson*, Russell Findlay*, Liam Kerr*, Kevin Stewart*, Emma Harper* S6M-16500 Annabelle Ewing: Lottery Funding for That Place in the Bay (lodged on 19 February 2025) New Support: Paul Sweeney*, Marie McNair*, Audrey Nicoll*, Colin Beattie*, Jeremy Balfour*, Bill Kidd*, Finlay Carson*, Murdo Fraser*, Miles Briggs*, Stephanie Callaghan*, Kevin Stewart* S6M-16498 Emma Roddick: Shetland Youth Music Festival Secures Important Funding (lodged on 19 February 2025) New Support: Paul Sweeney*, Ruth Maguire*, Marie McNair* John Mason: World Day of Social Justice 2025 (lodged on 19 February 2025) S6M-16497 New Support: Paul Sweeney*, Kenneth Gibson*, Stephanie Callaghan*, Stuart McMillan*, Rona Mackay*, Colin Beattie*, Bill Kidd*, Bob Doris*, Elena Whitham*, Kevin Stewart* Emma Roddick: SSEN Transmission's Regional Community Benefit Fund S6M-16495 (lodged on 19 February 2025) New Support: Paul Sweeney*, Miles Briggs*, Ruth Maguire*, Stephanie Callaghan*, Ariane Burgess*, Stuart McMillan*, Marie McNair*, Evelyn Tweed*, Elena Whitham* David Torrance: Autism Rocks Purchases Parish Church, Secures Future S6M-16494 (lodged on 19 February 2025) New Support: Miles Briggs*, Paul Sweeney*, Ruth Maguire*, Marie McNair* Friday 21 February 2025 14 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan S6M-16493 Stuart McMillan: Congratulations to McArthur Scott Estate Agency on Multiple Award Wins (lodged on 18 February 2025) New Support: Paul Sweeney*, Audrey Nicoll*, Miles Briggs*, Jeremy Balfour*, Stephanie Callaghan*, Annabelle Ewing*, Bill Kidd*, Colin Beattie*, Pam Gosal*, Finlay Carson* S6M-16492 Stuart McMillan: Congratulations to Inverclyde Band, Slix, on Winning Best...
Last updated:
11 June 2024
SPBill38AS062024
C HAPTER 4 A DMINISTRATION Registration 30 17 Scottish aggregates tax register (1) Revenue Scotland must keep a register (to be known as the Scottish aggregates tax register) containing such information as Revenue Scotland considers is required for the purposes of the collection and management of the tax. (2) The register is to be kept in the form that Revenue Scotland considers appropriate. 35 (3) Revenue Scotland must make any changes to the register that appear to Revenue Scotland to be required for the purpose of keeping the register up to date. (4) Revenue Scotland may publish, in the manner it considers appropriate— (a) information derived from the register, and (b) information falling within any of the descriptions set out in subsection (5). 13 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration 1 (5) The information is— (a) the names and trading names (if different) of registered persons, (b) the registration numbers assigned to those persons in the register, (c) the addresses, co-ordinates and boundary plans of any sites or other premises at 5 which those persons carry on business, and the type of material produced at each site or premises, (d) the fact (where it is the case) that the registered person is a body corporate which by virtue of section 29 is treated as a member of a group, (e) where paragraph (d) applies— 10 (i) the names of the other bodies corporate treated under that section as members 1 of the group, (ii) the addresses, co-ordinates and boundary plans of any sites or other premises at which those other bodies carry on business, and the type of material produced at each site or premises, 15 (g) the names of tax representatives against the names of the non-resident taxpayers of whom they are the representatives, (h) the information mentioned in paragraphs (a) to (c) in respect of persons who have notified Revenue Scotland under section 20 of the production of exempt aggregate, and 20 (i) such other information as Revenue Scotland considers appropriate. (6) Information may be published in accordance with subsection (4) despite any obligation not to disclose the information that would otherwise apply. 18 Duty to register for tax (1) A person who— 25 (a) carries out taxable activities, and (b) is not registered, is liable to be registered. (2) For the purposes of this section, a person carries out taxable activities if the person is responsible for subjecting a quantity of aggregate to commercial exploitation. 30 (3) Where— (a) a person at any time— (i) forms the intention of carrying out taxable activities, or (ii) carries out taxable activities, and (b) the person is not registered, 35 the person must notify Revenue Scotland at whichever is the earliest time of paragraph (a)(i) or (ii). (4) Where a person is liable to be registered by virtue of subsection (1), Revenue Scotland may register the person with effect from the time when the person begins to carry out 14 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration taxable activities (whether or not the person notifies Revenue Scotland under subsection (3)). (5) The Scottish Ministers may by regulations provide for persons carrying out taxable activities to be, to such extent and subject to such conditions or restrictions as may be 5 prescribed in the regulations, either— (a) exempt from the requirement to be registered under this section, or (b) exempt from other requirements imposed by or under this Part on registrable persons. (6) Regulations under subsection (5) may, in relation to persons who are exempt from the 10 requirement to be registered under this section, include provision— 1 (a) requiring those persons to keep any records that may be needed to enable those persons to comply with a requirement to notify Revenue Scotland of the person's intention— (i) to carry out taxable activities, or 15 (ii) to cease to carry out taxable activities, (b) requiring those persons to preserve those records until a day specified by the Scottish Ministers in the regulations (and different days may be specified for different purposes under this paragraph), (c) specifying that the records required to be kept and preserved under paragraphs 20 (a) and (b) do, or do not, include records described in the regulations, and (d) specifying supporting documents (including accounts, books, deeds, contracts, vouchers and receipts) that are required to be kept, (e) referring to things specified in a notice published by Revenue Scotland in accordance with the regulations (and not withdrawn by a subsequent notice). 25 (7) References in this Part to a registrable person are to a person who— (a) is registered under this section, or (b) is liable to be registered under this section. (8) Where any two or more bodies corporate are treated as members of the same group by virtue of section 29 they must be registered together as one person in the name of the 30 representative member. 19 Cancellation of registration for tax (1) A person who at any time ceases to have the intention of carrying out taxable activities must notify Revenue Scotland of that fact. (2) For the purposes of subsection (1), a person carries out taxable activities if the person 35 is responsible for subjecting a quantity of aggregate to commercial exploitation. (3) Where Revenue Scotland is satisfied that a person has ceased to carry out taxable activities it may cancel the person's registration with effect from the earliest practicable time after the person ceased to carry out taxable activities (whether or not the person notifies Revenue Scotland under subsection (1)). 15 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration (4) Where— (a) a person notifies Revenue Scotland under subsection (1), or is exempted from the requirement to be registered by virtue of regulations under section 18(5), (b) Revenue Scotland is satisfied that the person will not carry out taxable activities, 5 (c) Revenue Scotland is satisfied that no tax which the person is liable to pay is unpaid, (d) Revenue Scotland is satisfied that no credit to which the person is entitled under regulations made under section 15 is outstanding, and (e) subsections (5) and (6) do not apply, 10 Revenue Scotland must cancel the person's registration with effect from the earliest 1 practicable time after the person ceases to carry out taxable activities. (5) Where— (a) a person notifies Revenue Scotland under subsection (1), and (b) Revenue Scotland is satisfied that the person has not carried out, is not carrying 15 out, and will not carry out, taxable activities, Revenue Scotland must cancel the person's registration with effect from the date of registration. (6) Where a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 18(5), Revenue Scotland may cancel the person’s 20 registration with effect from the time when the person became so exempted or from such later time as Revenue Scotland considers appropriate. (7) Where— (a) a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 18(5), and 25 (b) Revenue Scotland is satisfied that the person has been so exempted at all times since being registered, Revenue Scotland must cancel the person’s registration with effect from the date of registration. 20 Duty to notify Revenue Scotland of production of exempt aggregate 30 An unregistered person who— (a) would be required to be registered for the purposes of the tax but for an exemption by virtue of regulations under section 18(5), or (b) has formed the intention of carrying out activities that would be taxable activities but for such an exemption, 35 must, in such cases or circumstances as may be prescribed in regulations made by the Scottish Ministers, notify Revenue Scotland of that fact. 16 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration 21 Registration by Revenue Scotland (1) Where it appears to Revenue Scotland that any person is operating or using any premises, or intends to operate or use any premises, for any of the purposes listed in subsection (2), it may register those premises, in any entry in the register relating to that person 5 and under that person’s name, as a registered site. (2) The purposes are— (a) winning any aggregate, (b) applying an excepted process to any aggregate, (c) mixing, otherwise than in permitted circumstances (see section 7(7)), any aggregate 10 with any material or substance (other than water), 1 (d) storing any aggregate, or (e) the first landing in Scotland of aggregate won from the seabed of the Scottish marine area or from the seabed of United Kingdom waters. (3) Where any premises are registered in accordance with subsection (1) as a registered 15 site, the particulars included in the register must set out, as the boundaries of the site, such boundaries as appear to Revenue Scotland best...
Last updated:
10 June 2024
$name
The Bill gives effect to key parts of the National Strategy for Community Justice, adopting a preventative approach to not only reduce crime and the number of future victims of crime, but to help create a more just, equitable, and inclusive society where people’s life chances are improved and Scotland’s public resources are made best use of. SP Bill 27A–EN ...
Last updated:
10 June 2024
$name
When she announced the establishment of the Inquiry into Historical Child Abuse, the then Cabinet Secretary for Education and Lifelong Learning said on 28 May 2015 that: e want to make Scotland the best place for all our children to grow “W up.
Last updated:
10 June 2024
Age of Criminal Responsibility Scotland Bill as introduced
P ART 3 V ICTIM INFORMATION 25 22 Provision of information to persons affected by child’s behaviour (1) After section 179 of the 2011 Act, insert— ―179A Request for information by person affected by child’s behaviour (1) This section applies— (a) where the Principal Reporter is required to make a determination in 30 relation to a child under section 66(2) and has information which suggests that— (i) the child has committed an offence, or (ii) the child, while under 12 years of age, has behaved in a way that falls within subsection (2), or 35 (b) where, by virtue of section 71(3)(b) or 130, the Principal Reporter is required to arrange a children’s hearing in relation to a child who has pled guilty to, or been found guilty of, an offence. 10 Age of Criminal Responsibility (Scotland) Bill Part 3—Victim information (2) Behaviour falls within this subsection if it— (a) is— (i) physically violent, (ii) sexually violent or sexually coercive, or 5 (iii) dangerous, threatening or abusive, and (b) causes harm to another person. (3) A person mentioned in subsection (4) may request the Principal Reporter to provide the person with information about the action taken in relation to the offence or, as the case may be, the behaviour mentioned in subsection 10 (1)(a)(ii). (4) The persons are— (a) any person against whom the offence mentioned in subsection (1)(a)(i) or (b) appears to have been committed, (b) any person who appears to have been harmed by the behaviour 15 mentioned in subsection (1)(a)(ii), (c) where a person mentioned in paragraph (a) or (b) is a child, any relevant person in relation to that child, (d) any other person or class of persons the Scottish Ministers may specify by regulations (subject to any conditions specified in the regulations). 20 (5) The Principal Reporter may inform any person mentioned in subsection (4)(a), (b) or (c) of the person’s right to request information under subsection (3). (6) Subsection (7) applies where— (a) the Principal Reporter is required under section 68(3)(a) to provide information to a person, and 25 (b) that person is entitled to request information under subsection (3). (7) A request made by the person for information under subsection (3) is to be treated as relating only to information which the Principal Reporter is not required to provide to the person under section 68(3)(a). 179B Information to which section 179A applies 30 (1) The information about the action taken in relation to the offence or, as the case may be, the behaviour mentioned in subsection (1)(a)(ii) of section 179A which may be requested under subsection (3) of that section is— (a) in a case mentioned in section 179A(1)(a), information as to whether or not a children’s hearing required to be arranged under section 69(2) for 35 the purpose of deciding whether a compulsory supervision order should be made in respect of the child and— (i) where such a hearing did not require to be arranged, the information mentioned in subsection (2)(a), (ii) where such a hearing did require to be arranged, the information 40 mentioned in subsection (2)(b), Age of Criminal Responsibility (Scotland) Bill 11 Part 3—Victim information (b) in a case mentioned in section 179A(1)(b), the information mentioned in subsection (2)(b). (2) The information is— (a) information as to— 5 (i) what determination the Principal Reporter made under section 66(2), and (ii) any other action taken by the Principal Reporter (under section 68(5) or otherwise), (b) information as to— 10 (i) whether a compulsory supervision order has been made in respect of the child or, as the case may be, whether a compulsory supervision order which is already in force in respect of the child has been terminated, varied or continued, or (ii) how the referral to the children’s hearing was otherwise 15 discharged. 179C Decision by Principal Reporter following request under section 179A (1) The Principal Reporter may comply with a request made under section 179A(3) only if satisfied— (a) that the provision of the information would not be detrimental to the best...
Last updated:
23 January 2024
SPBill42ENS062024accessible
The functions in relation to those elections include assisting returning officers, local authorities and other persons and promoting best practice. The 2011 Act gives the convener the power to issue directions to returning officers on the running of the local government elections and, as a result of the changes made by the Scottish Elections (Reform) Act 20...
Last updated:
14 November 2023
SPBill38S062023
C HAPTER 4 A DMINISTRATION Registration 30 17 Scottish aggregates tax register (1) Revenue Scotland must keep a register (to be known as the Scottish aggregates tax register) containing such information as Revenue Scotland considers is required for the purposes of the collection and management of the tax. (2) The register is to be kept in the form that Revenue Scotland considers appropriate. 35 (3) Revenue Scotland must make any changes to the register that appear to Revenue Scotland to be required for the purpose of keeping the register up to date. (4) Revenue Scotland may publish, in the manner it considers appropriate— (a) information derived from the register, and (b) information falling within any of the descriptions set out in subsection (5). 13 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration 1 (5) The information is— (a) the names and trading names (if different) of registered persons, (b) the registration numbers assigned to those persons in the register, (c) the addresses, co-ordinates and boundary plans of any sites or other premises at 5 which those persons carry on business, and the type of material produced at each site or premises, (d) the fact (where it is the case) that the registered person is a body corporate which by virtue of section 29 is treated as a member of a group, (e) where paragraph (d) applies— 10 (i) the names of the other bodies corporate treated under that section as members 1 of the group, (ii) the addresses, co-ordinates and boundary plans of any sites or other premises at which those other bodies carry on business, and the type of material produced at each site or premises, 15 (g) the names of tax representatives against the names of the non-resident taxpayers of whom they are the representatives, (h) the information mentioned in paragraphs (a) to (c) in respect of persons who have notified Revenue Scotland under section 20 of the production of exempt aggregate, and 20 (i) such other information as Revenue Scotland considers appropriate. (6) Information may be published in accordance with subsection (4) despite any obligation not to disclose the information that would otherwise apply. 18 Duty to register for tax (1) A person who— 25 (a) carries out taxable activities, and (b) is not registered, is liable to be registered. (2) For the purposes of this section, a person carries out taxable activities if the person is responsible for subjecting a quantity of aggregate to commercial exploitation. 30 (3) Where— (a) a person at any time— (i) forms the intention of carrying out taxable activities, or (ii) carries out taxable activities, and (b) the person is not registered, 35 the person must notify Revenue Scotland at whichever is the earliest time of paragraph (a)(i) or (ii). (4) Where a person is liable to be registered by virtue of subsection (1), Revenue Scotland must register the person with effect from the time when the person begins to carry out 14 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration taxable activities (whether or not the person notifies Revenue Scotland under subsection (3)). (5) The Scottish Ministers may by regulations provide for persons carrying out taxable activities to be, to such extent and subject to such conditions or restrictions as may be 5 prescribed in the regulations, either— (a) exempt from the requirement to be registered under this section, or (b) exempt from other requirements imposed by or under this Part on registrable persons. (6) Regulations under subsection (5) may, in relation to persons who are exempt from the 10 requirement to be registered under this section, include provision— 1 (a) requiring those persons to keep any records that may be needed to enable those persons to comply with a requirement to notify Revenue Scotland of the person's intention— (i) to carry out taxable activities, or 15 (ii) to cease to carry out taxable activities, (b) requiring those persons to preserve those records until a day specified by the Scottish Ministers in the regulations (and different days may be specified for different purposes under this paragraph), (c) specifying that the records required to be kept and preserved under paragraphs 20 (a) and (b) do, or do not, include records described in the regulations, and (d) specifying supporting documents (including accounts, books, deeds, contracts, vouchers and receipts) that are required to be kept, (e) referring to things specified in a notice published by Revenue Scotland in accordance with the regulations (and not withdrawn by a subsequent notice). 25 (7) References in this Part to a registrable person are to a person who— (a) is registered under this section, or (b) is liable to be registered under this section. (8) Where any two or more bodies corporate are treated as members of the same group by virtue of section 29 they must be registered together as one person in the name of the 30 representative member. 19 Cancellation of registration for tax (1) A person who at any time ceases to have the intention of carrying out taxable activities must notify Revenue Scotland of that fact. (2) For the purposes of subsection (1), a person carries out taxable activities if the person 35 is responsible for subjecting a quantity of aggregate to commercial exploitation. (3) Where Revenue Scotland is satisfied that a person has ceased to carry out taxable activities it may cancel the person's registration with effect from the earliest practicable time after the person ceased to carry out taxable activities (whether or not the person notifies Revenue Scotland under subsection (1)). 15 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration (4) Where— (a) a person notifies Revenue Scotland under subsection (1), or is exempted from the requirement to be registered by virtue of regulations under section 18(5), (b) Revenue Scotland is satisfied that the person will not carry out taxable activities, 5 (c) Revenue Scotland is satisfied that no tax which the person is liable to pay is unpaid, (d) Revenue Scotland is satisfied that no credit to which the person is entitled under regulations made under section 15 is outstanding, and (e) subsections (5) and (6) do not apply, 10 Revenue Scotland must cancel the person's registration with effect from the earliest 1 practicable time after the person ceases to carry out taxable activities. (5) Where— (a) a person notifies Revenue Scotland under subsection (1), and (b) Revenue Scotland is satisfied that the person has not carried out, is not carrying 15 out, and will not carry out, taxable activities, Revenue Scotland must cancel the person's registration with effect from the date of registration. (6) Where a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 18(5), Revenue Scotland may cancel the person’s 20 registration with effect from the time when the person became so exempted or from such later time as Revenue Scotland considers appropriate. (7) Where— (a) a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 18(5), and 25 (b) Revenue Scotland is satisfied that the person has been so exempted at all times since being registered, Revenue Scotland must cancel the person’s registration with effect from the date of registration. 20 Duty to notify Revenue Scotland of production of exempt aggregate 30 An unregistered person who— (a) would be required to be registered for the purposes of the tax but for an exemption by virtue of regulations under section 18(5), or (b) has formed the intention of carrying out activities that would be taxable activities but for such an exemption, 35 must, in such cases or circumstances as may be prescribed in regulations made by the Scottish Ministers, notify Revenue Scotland of that fact. 16 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration 21 Registration by Revenue Scotland (1) Where it appears to Revenue Scotland that any person is operating or using any premises, or intends to operate or use any premises, for any of the purposes listed in subsection (2), it may register those premises, in any entry in the register relating to that person 5 and under that person’s name, as a registered site. (2) The purposes are— (a) winning any aggregate, (b) applying an excepted process to any aggregate, (c) mixing, otherwise than in permitted circumstances (see section 7(7)), any aggregate 10 with any material or substance (other than water), 1 (d) storing any aggregate, or (e) the first landing in Scotland of aggregate won from the seabed of the Scottish marine area or from the seabed of United Kingdom waters. (3) Where any premises are registered in accordance with subsection (1) as a registered 15 site, the particulars included in the register must set out, as the boundaries of the site, such boundaries as appear to Revenue Scotland best...
Last updated:
31 October 2023
Code of Conduct Guidance
This guidance is intended to be helpful to members and their staff; however, it is the member who should decide what the most appropriate response is to address unacceptable behaviour by constituents. 9. This guidance is intended as best practice advice, does not represent obligations and does not form the basis for imposing sanctions.
