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Bills and Laws

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

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

Delegated Powers Memorandum

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 

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:

A research briefing will be added in due course.