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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


Stage 1 - General principles

Committees examine the Bill and gather views. They produce reports before MSPs debate the Bill in the Chamber. MSPs then decide on the purpose (“general principles”) of the Bill.

The Bill is at Stage 1

Committee Examination

The lead committee for this Bill is the Finance and Public Administration Committee

Find out more about this committee

Your views

The Finance and Public Administration Committee's call for views closed on 9 February 2024. The Committee received 10 submissions to its call for views. You can read the submissions received at the following link:

Submissions received on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill

Timetable

The timetable that the committee followed while examining the Bill at Stage 1

Stage 1 deadline

On 13 December 2023, Parliament agreed motion S6M-11640, that consideration of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at stage 1 be completed by 17 May 2024.

Who spoke to the lead committee in the Parliament

MSPs met with people in committee meetings to discuss what the Bill will do.

Minutes of 5 March 2024
Minutes of 12 March 2024
Minutes of 19 March 2024

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Meeting on 5 March 2024
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Meeting on 12 March 2024
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Meeting on 19 March 2024
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Correspondence

Committee correspondence sent and received while the Bill progressed through Parliament

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill - follow-up correspondence from meeting on 12 March 2024

Letter from the Head of Tax (Employment and Devolved Taxes), ICAS to the Convener of 16 March 2024

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill response from the Scottish Government

Letter from the Minister for Community Wealth and Public Finance to the Convener, 16 February 2024

Aggregates Tax and Devolved Taxes Administration Scotland Bill

Letter from the Convener to the Deputy First Minister and Cabinet Secretary for Finance, 1 February 2024

Read all the correspondence received on this Bill

Work by other committees

Delegated Powers and Law Reform Committee

Meeting on 30 January 2024
Meeting on 5 March 2024

Report published on 12 March 2024

Committee report

The lead committee will publish its stage 1 report before the debate on the general principles of the Bill.