This website is using cookies. We use cookies to ensure that we give you the best experience on our website.
Please choose whether to accept cookies.
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.
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:
The Bill also explains:
The Bill also creates:
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.
joanne.mcnaughton@parliament.scot
Follow The Scottish Parliament on Twitter
Keep up to date with the Committee on Twitter