Legislation – Finance Act 2026
Changes to legislation:
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Changes and effects yet to be applied to Schedule 14:
- Pt. 15 excluded by S.I. 2026/331 reg. 19
- Sch. 14 para. 16 coming into force by 2026 c. 11 Sch. 14 para. 19
- Sch. 14 para. 17 coming into force by 2026 c. 11 Sch. 14 para. 19
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Schedule 14Aggregates levy: amendments relating to disapplication of levy to Scotland
Amendments of Part 2 of FA 2001
1
Part 2 (aggregates levy) of FA 2001 is amended as follows.
2
Section 17 (exemption etc of quantity of aggregate) is amended as follows.
3
“(ca)
it has on or after the day appointed under section 18(4) of the Scotland Act 2016 (and prior to being moved to England, Wales or Northern Ireland) been removed from a relevant Scottish site to premises in Scotland of a person carrying on a business in Scotland;
(cb)
it has—
(i)
on or after the day appointed under section 18(4) of the Scotland Act 2016 been removed from a site in England, Wales or Northern Ireland that falls within section 19(2) in relation to that quantity of aggregate, and
(ii)
subsequently been moved to premises in Scotland of a person carrying on a business in Scotland, prior to being moved to the place in England, Wales or Northern Ireland where it is subjected to commercial exploitation;”.
4
“(3A)
In subsection (2)(ca) the reference to premises in Scotland does not include any premises located at a site that is a relevant Scottish site in relation to the quantity of aggregate.”
5
““relevant Scottish site”, in relation to a quantity of aggregate, means a site in Scotland that falls within section 19(2) in relation to that quantity of aggregate, or would so fall if in section 20(1)(a)—
(a)
the reference to England, Wales or Northern Ireland included Scotland, and
(b)
the reference to relevant waters included Scottish waters.”
6
Section 19 (commercial exploitation) is amended as follows.
7
In subsection (1)—
(a)
in paragraph (a), after “site” insert “in England, Wales or Northern Ireland”
;
(b)
“(aa)
it is removed to a place in England, Wales or Northern Ireland from a site in Scotland that falls within subsection (2) below, or would fall within that subsection if in subsection (1)(a) of section 20 (originating sites)—
(i)
the reference to England, Wales or Northern Ireland included Scotland, and
(ii)
the reference to relevant waters were to United Kingdom waters.”
8
In subsection (5)—
(a)
the words from “the aggregate” to the end become paragraph (a) of that subsection;
(b)
in that paragraph for “United Kingdom waters” substitute “relevant waters”
;
(c)
“, or
(b)
the exploitation falls within subsection (1)(aa).”
9
“(5A)
The Treasury may by regulations made by statutory instrument make further provision with regard to the circumstances in which the subjection of a quantity of aggregate to commercial exploitation is to be taken to occur in England, Wales or Northern Ireland, including provision amending this section or any other provision of this Part.”
10
“(8)
A statutory instrument containing regulations under subsection (5A) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.”
11
In section 20 (originating sites), in subsection (1)(a), for “United Kingdom waters” substitute “relevant waters”
.
12
““relevant waters” means—
(a)
the territorial sea adjacent to the United Kingdom, other than Scottish waters, or
(b)
any area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964;”;
““Scottish waters” means so much of the territorial sea adjacent to the United Kingdom as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act);”.
Amendments of Aggregates Levy (General) Regulations 2002
13
The Aggregates Levy (General) Regulations 2002 (S.I. 2002/761) are amended as follows.
14
In regulation 13 (which relates to tax credits)—
(a)
“(za)
is moved without further processing from premises in England, Wales or Northern Ireland operated or used by a person registered under section 24 of the Act for any purpose specified in subsection (6) of that section to a place in Scotland or Scottish waters;”
(b)
in paragraph (2)(a), after “Kingdom” insert “from a place in England, Wales or Northern Ireland”
.
15
In consequence of the amendment made by paragraph 14(b), in regulation 15(3) after “United Kingdom” insert “from a place in England, Wales or Northern Ireland”
.
Repeals: the levy register etc
16
In the Scotland Act 2016, in Schedule 1 (disapplication of UK aggregates levy)—
(a)
in paragraph 5 (amendments relating to the levy register), in sub-paragraph (3) for “both places,” substitute “the first place it occurs,”
;
(b)
paragraph 9 (which amends the definition of “United Kingdom waters” for Part 2 of FA 2001) is omitted.
17
Omit—
(a)
section 44 of FA 2001 (destination of receipts), and
(b)
paragraph 8 of Schedule 1 to the Scotland Act 2016.