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
Overview
The Bill creates an aggregates tax and states that this tax will be administered by Revenue Scotland.
The Bill explains what type of aggregate should be taxed, who should pay the tax, and exemptions from the tax. The Bill explains how the tax should be calculated and gives the Scottish Ministers the power to set the rate of tax. The Bill also creates several penalties, including a penalty for anyone who does not pay the tax when they are required to do so.
The Bill also makes changes to the Revenue Scotland and Tax Powers Act 2014. These changes include:
- how Revenue Scotland can communicate with taxpayers
- powers to let Revenue Scotland automate some of its work (this could include work being done by devices such as computers)
- what Revenue Scotland can do in situations where a person is owed money from Revenue Scotland but also owes money to Revenue Scotland.
Read more about what this Bill does in the Explanatory Notes (231KB, pdf) posted 14 November 2023
Why the Bill was created
The Finance Act 2001 provides for a UK aggregates levy. The Scotland Act 2016 allows Scotland to create its own aggregates tax, to replace the UK levy. Three other taxes have already been devolved to Scotland.
These are the Land and Buildings Transaction Tax, the Scottish Landfill Tax and the Air Departure Tax. This Bill sets out the aggregates tax to be created for Scotland.
The Bill also makes changes to the Revenue Scotland and Tax Powers Act 2014 about how Revenue Scotland manages Scottish taxes. Including them in this Bill avoids the need for a separate Bill.
Read more about why this Bill has been created in the Policy Memorandum (337KB, pdf) posted 14 November 2023