Publication - Impact assessment

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: business and regulatory impact assessment

Published: 15 November 2023
Directorate: Tax Directorate
Topic: Building, planning and design, Environment and climate change, Money and tax
ISBN: 9781835216224

Business and regulatory impact assessment (BRIA) for the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.

Supporting documents

Competition Assessment

We have applied the Competition and Markets Authority Competition Filter questions and concluded that the proposals will neither directly or indirectly limit the number or range of suppliers, limit the ability of suppliers to compete or reduce suppliers' incentives to compete vigorously.

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Email: Devolvedtaxes@gov.scot

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Competition Assessment

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