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 A - Strategic Context and Tax Structure

This sets out the context for a devolved tax, proposed scope and definitions, potential exemptions and reliefs, and possible approaches to rates.

Reflecting in part the rationale for the tax, it concludes by inviting views on the possibility of developing a sustainability fund.

Contact

Email: Devolvedtaxes@gov.scot

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Information

Part A - Strategic Context and Tax Structure

Contact

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