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.
Find out more about the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill consultation