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

Part C Potential Impact

This part of the consultation is dedicated to questions around the potential impact of proposed policy, and we encourage anyone who has relevant information to contribute to our call for evidence.

We are committed to assessing the potential impacts of the legislation that would introduce a devolved tax on aggregates. This consultation forms part of the process for conducting such assessment, in compliance with legislative requirements and, importantly, to inform the policy development process.

Contact

Email: Devolvedtaxes@gov.scot

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Information

Part C Potential Impact

Contact

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