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- Finance Committee calls for views on new aggregates tax Bill
Finance Committee calls for views on new aggregates tax Bill
12 December 2023
Aggregates is the term used to describe materials, such as sand, rock or gravel, compacted together to be used in construction and other industries.
The Bill sets out the aggregates tax to be created for Scotland.
The Bill also makes changes to the administration of other devolved taxes by Revenue Scotland.
Finance and Public Administration Committee Convener Kenneth Gibson said:
“Before we start scrutinising the aggregates tax Bill in early 2024, it’s important that we hear a broad range of views from stakeholders.
“We want to hear from the construction sector and industry, from environmental bodies, from tax experts and academics, and from anyone who wants to have their say on this proposed legislation.”
Have your say:
There are 10 questions to answer in the committee’s online call for views. The closing date is 9 February 2024.
Background
The UK Aggregates Levy (UKAL) is a UK wide environmental tax that aims to reduce the extraction of fresh or new aggregate.
This Bill seeks to create an aggregates tax in Scotland (replacing UKAL) and has the same environmental aims as UKAL.
The Bill explains that the Scottish Aggregates Tax (SAT) will be administered by Revenue Scotland and sets out how it should be administered.
The Bill explains:
- what type of aggregate should be taxed,
- who should pay the tax, and
- exemptions from the tax.
The Bill also explains:
- how the tax should be calculated and gives the Scottish Ministers the power to set the rate of tax.
The Bill also creates:
- several penalties in relation to the tax, including a penalty for anyone who does not pay the tax when they are required to do so.
The Bill also makes a number of changes relating to the administration of other devolved taxes by Revenue Scotland.
Evidence gathering:
Alongside written evidence, the committee will also take oral evidence and carry out an external visit.
Report date:
The Committee’s views will be reported in April/May 2024.
Contact Details
Media information
Committee information
joanne.mcnaughton@parliament.scot
Public information
- Telephone enquiry line: 0800 092 7500 or 0131 348 5395 (Gàidhlig)
- info@parliament.scot
- Text 07786 209 888
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