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Publication - Consultation paper

Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy: consultation

Published
26 September 2022
Directorate
Tax Directorate
Topic
Building, planning and design, Business, industry and innovation, Economy, +6 more … Environment and climate change, Farming and rural, Money and tax, Programme for Government, Scottish Budget, Transport
ISBN
9781804359730

The Programme for Government 2022 to 2023 sets out a commitment to introduce a Scottish Aggregates Levy Bill. To help inform the Bill, this consultation invites views on how a new and distinctive Scottish aggregates tax, replacing the current UK levy, should be structured and operate.

Supporting documents

Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy: Consultation
File type
59 page PDF
File size
1.4 MB
Respondent Information Form
File type
Word document
File size
112.5 kB
Partial Business and Regulatory Impact Assessment (BRIA)
File type
Word document
File size
45.8 kB
Partial Island Communities Impact Assessment (ICIA)
File type
Word document
File size
30.5 kB
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