This section provides a structured table of definitions as set out in the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
| Term | Definition / Interpretation |
|---|---|
| Accounting period |
A period defined by Revenue Scotland for the purposes of Scottish Aggregates Tax returns. This is typically quarterly unless otherwise stated. Provided for by section 23(1). |
| Aggregate |
Any rock, gravel or sand, together with whatever substances are for the time being incorporated in the rock, gravel or sand, or naturally occur mixed with it. This excludes materials resulting from certain “excepted processes” such as cutting rock to produce flat surfaces, extracting specific minerals, or producing lime or cement from limestone. As defined in sections 3 and 4(1). |
| Aggregates Site | Includes the originating site, a connected site, or another site where a quantity of aggregate had been removed for the purpose of having an excepted process applied to it, but that process has never been applied. |
| Agreement | Includes any arrangement or understanding, whether legally enforceable or not. |
| Agricultural | Relates to agriculture, including horticulture, fruit/seed growing, dairy farming, livestock, grazing, meadows, osier land, market gardens, nursery grounds, and ancillary woodland use. |
| Commercial exploitation |
A quantity of aggregate is commercially exploited if it is: (a) removed from a site; (b) supplied under an agreement; (c) used for construction purposes; or (d) mixed with any material (other than water), in the course or furtherance of a business. As defined in section 7. |
| Construction purposes | Use as material/support in construction/improvement of structures or mixing to produce mortar, concrete, tarmacadam, etc., excluding excepted processes. |
| Excepted process | A process that excludes material from being considered aggregate, including: (a) cutting rock to produce stone with flat surfaces; (b) extracting relevant substances like china clay, gypsum, or metal ores (a full list is provided here: ATDT(S)A 2024, Section 4); (c) producing lime or cement from limestone; and (d) certain uses of shale not related to construction or mixing for construction materials. Defined in section 4(2). |
| Forestry | Includes cultivation, maintenance, and care of trees or woodland. |
| Gravel | Includes gravel with pebbles or stones or both. |
| Member/Representative member |
A member is part of a group under which a single tax return is made for all parties within the group. The Representative Member is the party taken to carry out all taxable activities of the members within the group. Defined in section 29. |
| Mixed | Includes blended; related expressions interpreted accordingly. |
| Non-resident taxpayer |
A person who is registered, or is required to be registered, for the purposes of the tax and is not resident in the UK. Defined in section 26(2). |
| Operate/Operator |
A person who carries out taxable activities at a site, or who is responsible for the operation of the site where aggregate is commercially exploited. In relation to a site, defined in section 10. |
| Originating site |
The site from which a quantity of aggregate was won or, if it has been mixed with other aggregate, the site where the mixture is located at the time of commercial exploitation. Defined in section 9. |
| Register |
The Scottish Aggregates Tax Register maintained by Revenue Scotland, containing information required for the administration of the tax. Maintained by Revenue Scotland under section 17. |
| Registered/Registrable Person |
A person is registrable if they carry out taxable activities. A registered person is one who is entered in the Scottish Aggregates Tax Register under section 18. Means registered in the Revenue Scotland register under section 17. |
| Rock | Excludes rock in aggregate mainly consisting of gravel or sand. |
| Scottish marine area |
The area of sea within the seaward limits of the territorial sea of the United Kingdom adjacent to Scotland and includes the bed and subsoil of the sea within that area. As defined in section 1 of the Marine (Scotland) Act 2010. |
| Structure | Includes roads, paths, railway tracks, embankments. |
| Tax | Refers to Scottish Aggregates Tax. |
| Tax credit | A credit against tax liability is available in specific circumstances, such as when aggregate is exported, used in certain industrial or agricultural processes, or returned to its originating site. The amount and conditions are set out in section 15 and related regulations. |
| Tax representative |
A UK resident representative appointed by a non-resident taxpayer, for the purposes of paying the tax. Defined by section 26(1). |
| Taxable aggregate |
A quantity of aggregate is taxable when it is subjected to commercial exploitation, unless it qualifies as exempt aggregate under section 6 of the Act. Defined in section 5(2). |
| United Kingdom waters | Includes UK territorial sea (excluding parts adjacent to Scotland) and areas designated under the Continental Shelf Act 1964. |
Construction purposes:
Includes use in building structures or mixing materials like concrete, unless it's an excepted process.
Winning aggregate:
Means extracting by quarrying, dredging, mining, or separating from land/seabed.
Tax due:
Refers to tax a person must account for in an accounting period, per section 23 regulations.
UK residency:
A person is UK-resident if they have a business or usual residence in the UK or are part of a firm with a UK-resident member.