Scottish Aggregates Tax Bill
Aggregates is the term used to describe materials, such as sand, rock or gravel, compacted together to be used in construction and other industries. The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill will replace the UK Aggregates Levy and tax the sale or use of aggregates consisting of freshly extracted rock, gravel or sand.
The Bill sets out the aggregates tax to be created for Scotland and makes some changes to how existing Scottish taxes work. The new Bill was introduced on 14 November 2023 with stage 3 of it progress ending on 1 October 2024.
Public Finance Minister Ivan McKee said:
“By encouraging the use of recycled materials in aggregates across a range of construction-related activities, the Aggregates Tax Bill supports the Scottish Government’s ambitions for a fair, green and growing economy.
“It has been informed by extensive engagement with the aggregates industry and others, and I look forward to continuing this positive relationship as we prepare to introduce the Scottish Aggregates Tax.”
[edit] Related articles on Designing Buildings
Featured articles and news
Tackle the decline in Welsh electrical apprenticeships
ECA calls on political parties 100 days to the Senedd elections.
Resident engagement as the key to successful retrofits
Retrofit is about people, not just buildings, from early starts to beyond handover.
What they are, how they work and why they are popular in many countries.
Plastic, recycling and its symbol
Student competition winning, M.C.Esher inspired Möbius strip design symbolising continuity within a finite entity.
Do you take the lead in a circular construction economy?
Help us develop and expand this wiki as a resource for academia and industry alike.
Warm Homes Plan Workforce Taskforce
Risks of undermining UK’s energy transition due to lack of electrotechnical industry representation, says ECA.
Cost Optimal Domestic Electrification CODE
Modelling retrofits only on costs that directly impact the consumer: upfront cost of equipment, energy costs and maintenance costs.
The Warm Homes Plan details released
What's new and what is not, with industry reactions.
Could AI and VR cause an increase the value of heritage?
The Orange book: 2026 Amendment 4 to BS 7671:2018
ECA welcomes IET and BSI content sign off.
How neural technologies could transform the design future
Enhancing legacy parametric engines, offering novel ways to explore solutions and generate geometry.
Key AI related terms to be aware of
With explanations from the UK government and other bodies.
From QS to further education teacher
Applying real world skills with the next generation.
A guide on how children can use LEGO to mirror real engineering processes.
Data infrastructure for next-generation materials science
Research Data Express to automate data processing and create AI-ready datasets for materials research.
Wired for the Future with ECA; powering skills and progress
ECA South Wales Business Day 2025, a day to remember.
AI for the conservation professional
A level of sophistication previously reserved for science fiction.