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

Question List

Chapter 1 – The Context for a Devolved Aggregates Tax

A1 – Are there any aspects of the aggregates sector in Scotland to which the Scottish Government should give particular consideration in developing proposals for a tax?

A2 – Do you consider that a devolved tax has the potential to support Scotland's overall circular economy ambitions? Please provide commentary for your views.

A3 – What other considerations should Scottish Government take into account in terms of the rationale for a tax on the commercial exploitation of aggregates?

Chapter 2 – The Scope of the Tax

A4 – In keeping with our Framework for Tax and ambitions for a circular economy, what options should the Scottish Government consider in terms of defining "aggregate" for the purposes of a tax and on what basis?

Do your views on this have a bearing on the Scottish Government's consideration of reliefs and exemptions? If so, please provide further details.

A5 – Do the UK levy definitions of "commercial exploitation" as set out above cover all relevant circumstances in which this could be deemed to occur in Scotland?

Please provide commentary for your views, including to outline any alternative or additional examples of "commercial exploitation" which you think should be covered in a future tax.

A6 – For any examples of commercial exploitation, should there be any exceptions in a devolved tax? If so, on what basis would these be appropriate?

A7 – Subject to your views on the circumstances in which commercial exploitation occurs, are there any specific exemptions which should be legislated for, and on what basis?

A8 – How should the Scottish Government treat movements of aggregates between Scotland and the rest of the UK in situations where commercial exploitation would not currently be considered to have occurred?

A9 – Do you agree that the Scottish Government should treat imports in the same way as currently applies for the UK levy, taking account of the Scotland Act 2016 provisions?

A10 – What measures might help to ensure that imports of aggregates are identified and taxed appropriately? Please provide supporting commentary.

Chapter 3 – Exemptions and Reliefs

A11 - Do you agree that recycled aggregate should be exempted from a devolved tax? Please set out commentary on your views.

A12 – Which exemptions do you consider would be required, and in keeping with the proposed scope of the Scottish replacement tax, and on what basis?

A13 – Are any exceptions to these exemptions required, and on what basis?

A14 – Aside from reducing the number of exemptions currently available in the UK levy, are there opportunities for the Scottish Government to simplify arrangements for exemptions in a devolved tax? Please set out commentary for your answer.

A15 – What reliefs do you consider would be required under a Scottish tax, and on what basis? Would the reliefs in place for the UK levy be appropriate? If so, why?

A16 – In what circumstances should the Scottish Government consider a relief rather than an exemption from the tax?

A17 – How should the Scottish Government approach the taxation of exports from Scotland in a future tax?

A18 – Are there alternatives to an exemption which could be considered, but which may require accompanying amendments to current UK levy provisions?

Chapter 4 – Tax Rates

A19 – Which factors should be taken into consideration when setting any rate for the tax, including through the annual Scottish Budget process?

A20 – Would it be appropriate for the Scottish Government to include powers in a Bill to legislate for more than one rate of tax? If so, on what basis?

Chapter 5 – A Sustainability Fund?

A21 – Do you support the introduction of a sustainability fund? Please explain your answer.

A22 – What do you think the objectives of such a fund could be?

A23 – If it were to be introduced, what model could be used to deliver such a fund?

Chapter 6 – Registration

B1 – What factors should we take into consideration when making regulations regarding registration for a devolved tax?

B2 – What scope is there to simplify, modernise and streamline both site and tax administration, perhaps using modern technologies?

B3 – What registration requirements should be in put in place for persons which only commercially exploit exempt aggregates, and on what basis?

B4 – Where registration is required, what information could be provided to aid Revenue Scotland in understanding the attributes of an individual site and the wider commercial landscape?

B5 – What opportunities do you think there may be to improve the collection, processing and use of that information?

B6 – Are there other registration processes currently undertaken where the information provided could either overlap or help inform the tax registration process?

B7 – What factors should we take into consideration to ensure convenient and efficient tax administration of cross border movements of aggregate?

Chapter 7 – Tax returns and payment

B8 – Do you agree with our proposal for a standard quarterly tax return cycle for the devolved tax? If you answered no, please explain your answer.

B9 – What information could you provide on a Scottish tax return to aid the efficient and effective compliance of the tax?

B10 – Do you have any comments on the Scottish Government proposals regarding submitting a return and paying the tax, or the supporting information to be kept by taxpayers?

B11 – Do you foresee any difficulties in making claims for reliefs as part of the quarterly return process?

Chapter 8 - Tax Compliance

B12 – Do you agree that, in relation to the devolved tax, the tax authority should have the investigatory and enforcement powers set out above? If you answered no, please explain your answer.

B13 – Are there any other safeguards that might need to apply to these or any other powers you think may be needed?

B14 – Are there specific aspects of the industry that may require a different approach, and is there scope to make use of additional data and technical resources?

Chapter 9 – Tax Avoidance and Evasion

B15 – Are there any areas where artificial tax avoidance might be a concern for a devolved tax? If so, what measures could be taken to reduce potential avoidance?

B16 – Do you agree that the existing arrangements in place regarding tax evasion will be sufficient for the new devolved tax? If no, please provide commentary to explain your views.

Chapter 10 – Penalties

B17 – Do you agree the list of civil penalties set out above should apply in relation to a devolved tax on aggregates? If you answered no, please explain your answer.

B18 – Are there any other civil penalties that should be considered?

Chapter 11 – Dispute Resolution

B19 – Do you agree with our proposals for dispute resolution in relation to a Scottish replacement tax for the UK Aggregates Levy? If you answered no, please explain your answer.

B20 – What, if any, other decisions not on the proposed list of appealable decisions do you think should be included and why?

Chapter 12 – Impact Assessments

C1 – Do you have any information which could inform any final BRIA relating to the Bill?

C2 – Are you aware of any examples of particular current or future impacts, positive or negative on young people, (children, pupils, and young adults up to the age of 26) of any aspect of the proposals in this consultation?

C3 – Are you aware of any examples of potential impacts, either positive or negative, that you consider any of the proposals in this consultation may have on the environment?

C4 – Are you aware of any examples of how the proposals in this consultation may impact, either positively or negatively, on these with protected characteristics (age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation)?

C5 – Are you aware of any examples of potential impacts, either positive or negative that you consider any of the proposals in this consultation may have on groups or areas at socio-economic disadvantage (such as income, low wealth or area deprivation)?

C6 – Are you aware of any examples of how the proposals in this consultation might impact, positively or negatively, on island communities in a way that is different from the impact on mainland areas?