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.”
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