Regulatory update: Record keeping, aggregates tax, radio equipment and speed limits — what businesses must do

New Scottish and Northern Ireland regulations: what businesses should know about record keeping, aggregates tax, radio equipment and speed limits

The latest statutory instruments affecting Scotland and Northern Ireland introduce targeted changes to record keeping for devolved taxes, the administration of the Scottish aggregates tax, the application of EU-derived radio equipment rules in Northern Ireland, and a roads speed limit order in Northern Ireland. Although these instruments are technical in scope, they carry practical implications for compliance, operational risk and health and safety management across affected sectors.

Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025

These amendments to the Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015 specify the records that must be preserved by registrable persons and by parties exempt from registration under the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.

For businesses operating in the aggregates sector and those subject to devolved taxes, the practical effects include:

• a need to review and, where necessary, strengthen record retention and retrieval procedures
• clearer expectations about which parties must preserve which documents
• potential adjustments to internal audit and document control processes to demonstrate compliance.

Organisations should consider aligning documented controls with recognised management-system approaches such as ISO 9001 for records management and ISO 45001 for occupational health and safety implications where handling, transport and storage of aggregates create workplace risks.

The Scottish Aggregates Tax (Administration) Regulations 2025

These regulations set out the administration and assurance framework for the Scottish aggregates tax. They clarify administrative responsibilities and the assurance measures used to support effective tax collection and compliance oversight.

Key compliance actions for businesses include:

1. confirming registration responsibilities and how exemptions operate in practice
2. reviewing transactional and logistical record flows to ensure they meet administrative and assurance requirements
3. integrating tax administration checks into operational controls and H&S risk assessments where material handling and transport are concerned.

Synergos Consultancy can advise on integrating tax administration controls into broader management systems and audit trails, including environmental controls under ISO 14001 and business continuity planning under ISO 22301.

The Radio Equipment (Amendment) (Northern Ireland) Regulations 2025

Under the Windsor Framework, certain EU-derived measures must be implemented in Northern Ireland. The Radio Equipment Directive (2014/53/EU) is included in the implementation list and the 2017 Radio Equipment Regulations are therefore amended in Northern Ireland to give effect to Commission Delegated Regulation (EU) 2022/30 by inserting a new regulation 6A.

For manufacturers, distributors and businesses that place radio equipment on the Northern Ireland market, the amendment reinforces the need to:

• check conformity assessments and technical documentation against the updated regulatory requirements
• ensure labelling, declarations of conformity and supplier chains meet the amended obligations
• review information security and product safety procedures where wireless functions interact with operational systems.

Where radio equipment interacts with sensitive operational data or critical services, aligning processes with information security best practice such as ISO 27001 can reduce compliance and safety risk. Synergos can support companies to interpret the regulatory change and implement proportionate technical and managerial controls.

The Roads (Speed Limit) (No. 4) Order (Northern Ireland) 2025

This order sets or amends local speed limits in Northern Ireland. Roads speed orders are important for transport safety, contractor operations and duty-of-care obligations for those managing vehicle fleets.

Operational implications to consider include:

• updating transport risk assessments and route planning to reflect new limits
ensuring drivers and contractors are briefed on any changes and that fleet telematics or speed-governance controls are adjusted
• reviewing site signage, vehicle access and pedestrian arrangements where speed limits affect delivery or collection points.

For organisations that manage transport operations, incorporating these changes into formal risk assessments and the organisation’s health and safety management system helps demonstrate due diligence. Synergos’ H&S Risk assessments service can assist with this integration: H&S Risk assessments.

Practical next steps for compliance and safety assurance

Organisations affected by these instruments should take a structured approach:

1. identify which regulations apply to your activities and map affected processes
2. update record-keeping, administrative and technical procedures to reflect new requirements
3. integrate regulatory changes into H&S risk assessments and management systems such as ISO 45001 and ISO 9001
4. appoint or confirm a competent person for regulatory compliance and safety oversight (Competent Person)
5. deliver targeted training and communications for staff and contractors (H&S Training and Synergos Training Academy)
6. consider external assurance or support packages to bridge internal capability gaps (H&S Support Packages).

Coordinated action helps reduce compliance risk and strengthens safety performance across operational activities linked to aggregates handling, radio equipment deployment and transport operations.

How Synergos Consultancy can help

Synergos Consultancy provides practical support to translate regulatory change into robust management controls, audits and training. Services of particular relevance include H&S risk assessments, appointment of competent persons, tailored training and integration of regulatory controls into ISO-based systems such as ISO 9001, ISO 45001 and ISO 14001.

Engaging with specialist advisors early ensures changes to record keeping, tax administration, equipment conformity and transport rules are reflected in operational practice in a timely and auditable way.

Keeping statutory records, adjusting administrative processes and updating risk controls are straightforward when approached systematically. Use recognised frameworks and competent advisors to reduce disruption and to demonstrate regulatory and duty-of-care compliance.

For operational teams, the immediate priorities are to identify affected processes, update documentation and brief staff and contractors so that health safety and compliance remain central to day-to-day activities.

These instruments tighten record-keeping and administrative controls for Scottish aggregates tax, extend radio equipment conformity rules in Northern Ireland and introduce a speed limit order, requiring businesses to update records, risk assessments and management systems to maintain compliance and safety.