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
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
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
Explanation of the Bill
Why the Bill is being introduced
How much the Bill is likely to cost
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).
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.