V22.102 Aggregates Levy In Scotland

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Commentary

Part V22 Aggregates levy

The Scotland Act 2016 gave the Scottish Parliament the power to introduce a devolved levy on aggregates obtained in Scotland.

The Scottish Aggregates Tax

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V3.140A Tax point—land

V4.421 Smoking cessation products

V5.137 Person to whom a VAT assessment must be notified

V3.462A Partial exemption—special method override

V4.406 Fuel and power

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

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V22.102 Aggregates levy in Scotland

Part V22 Aggregates levy

V3.140A Tax point—land

V4.421 Smoking cessation products

V5.137 Person to whom a VAT assessment must be notified

V3.462A Partial exemption—special method override

V4.406 Fuel and power

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V16.1001 VAT—hairdressers' chair rental

V3.156 Value—apportionment of consideration

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

275 Customs: export procedures

V3.106 Multiple supplies

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.159 Disclosure of VAT under/overdeclarations

VAT 769 Notification of Insolvency

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V5.159BA Claims for VAT repayment—unjust enrichment

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V2.110 Partnerships and deemed partnerships

V2.131 Transfer of VAT registration following a TOGC

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V22.102 Aggregates levy in Scotland

Part V22 Aggregates levy

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