Aggregates Tax and Devolved Taxes Administration (Scotland) 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.
This Bill sets out the aggregates tax to be created for Scotland.
The Bill also makes some changes to how existing Scottish taxes work.
The Bill is at Stage 1
Contents
Introduced
The Scottish Government introduces the Bill and accompanying documents to the Parliament which publishes the Bill.
The Bill was introduced on 14 November 2023
Bill as introduced
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill (2MB, pdf) posted 14 November 2023
Financial resolution
The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is required for this Bill.
Related information from the Scottish Government on the Bill
Explanatory Notes
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill explanatory notes (231KB, pdf) posted 14 November 2023
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill explanatory notes (print version) (343KB, pdf) posted 14 November 2023
Explanation of the Bill
Policy Memorandum
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill policy memorandum (337KB, pdf) posted 14 November 2023
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill policy memorandum (print version) (369KB, pdf) posted 14 November 2023
Why the Bill is being introduced
Financial Memorandum
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill financial memorandum (146KB, pdf) posted 14 November 2023
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill financial memorandum (print version) (222KB, pdf) posted 14 November 2023
How much the Bill is likely to cost
Delegated Powers Memorandum
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill delegated powers memorandum (197KB, pdf) posted 15 November 2023
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill delegated powers memorandum (print version) (407KB, pdf) posted 14 November 2023
Information on the powers the Bill gives the Scottish Ministers and others to make “secondary legislation” (usually regulations) and to the Scottish Ministers (such as to make guidance).
Statements on Legislative Competence
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill legislative competence (136KB, pdf) posted 14 November 2023
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill legislative competence (print version) (161KB, pdf) posted 14 November 2023
Statements on whether the Bill is within the Parliament’s “legislative competence” (if the Parliament has the power to make the changes to the law proposed by the Bill).
Scottish Parliament research on the Bill
Read the research done by the Scottish Parliament on specific parts of the Bill:
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill research briefing