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 3
Contents
Stage 2 - Changes to detail
MSPs can propose changes (“amendments”) to the Bill. The amendments are considered and decided on by a committee.
The Bill ended Stage 2 on 11 June 2024
Correspondence
Committee correspondence sent and received while the Bill progressed through Parliament
Meeting on amendments
Documents with the amendments considered at the meeting held on 11 June 2024.
Marshalled List of Amendments for Stage 2 (343KB, pdf) posted 06 June 2024
Groupings of Amendments for Stage 2 (377KB, pdf) posted 06 June 2024
Read the minutes of proceedings
Meeting on 11 June 2024
Bill as amended at Stage 2
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill as amended (2MB, pdf) posted 11 June 2024
Additional information from the Scottish Government on the Bill following Stage 2
Revised Explanatory Notes
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill revised explanatory notes (457KB, pdf) posted 22 August 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill revised explanatory notes (print version) (499KB, pdf) posted 22 August 2024
Explanation of the Bill
Supplementary Delegated Powers Memorandum
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill supplementary delegated powers memorandum (222KB, pdf) posted 24 June 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill supplementary delegated powers memorandum (print version) (328KB, pdf) posted 24 June 2024
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).