Made under the Scotland Act 2016

1 statutory instrument made using powers in the Scotland Act 2016, newest first. Each one is explained section by section in plain English.

The Scotland Act 2016, Section 18 (Disapplication of UK Aggregates Levy) (Appointed Day) Regulations 2026

The Regulations appointed April 1, 2026, as the date when the UK Aggregates Levy ceases to apply in Scotland under the provisions of the Scotland Act 2016.


These Regulations, made by HM Treasury, formally establish 1st April 2026 as the appointed day for the commencement of amendments made under Section 18 and Schedule 1 of the Scotland Act 2016, which will stop applying the UK Aggregates Levy to the commercial exploitation of aggregate occurring within Scotland on or after that date.

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