Official Report 833KB pdf
Scottish Aggregates Tax (Administration) Regulations 2025 [Draft]
Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 [Draft]
Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 [Draft]
Good morning, and welcome to the 27th meeting in 2025 of the Finance and Public Administration Committee.
Agenda item 1 is an evidence session with the Minister for Public Finance in relation to three draft affirmative instruments on administration of the Scottish aggregates tax. I intend to allow around 20 minutes for this evidence session.
The minister is joined today by two officials: James Lindsay, tax design lead, Revenue Scotland; and Jonathan Waite, aggregates tax bill team leader, Scottish Government. I welcome our witnesses to the meeting and invite the minister to make a short opening statement.
Good morning. The Scottish Government’s intended introduction date for the Scottish aggregates tax is 1 April 2026. That is subject to the successful introduction of secondary legislation in Scotland and to United Kingdom Government legislation to disapply the UK aggregates levy in Scotland.
When the Scottish aggregates tax is introduced, Revenue Scotland, which is Scotland’s tax authority for devolved taxes, will be responsible for its collection and management. That is why, in addition to the Scottish Government, Revenue Scotland is represented at this evidence session. Although Revenue Scotland might provide evidence and technical insight today in its capacity as a non-ministerial office, its attendance reflects the collaborative approach that is being taken to support the successful implementation of the tax.
As part of on-going work to commence the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, the three Scottish statutory instruments make provision that is required for the practical operation of the Scottish aggregates tax. That includes the provision that is required to ensure that Revenue Scotland has the power, but is not subject to any duty, to operate the register of taxpayers for the Scottish aggregates tax and can undertake voluntary registration of taxpayers from 1 December 2025.
The Scottish Government has engaged extensively with stakeholders on the regulations. We held a public consultation earlier this year on the proposed administration regulations for the Scottish aggregates tax, including the three draft SSIs that are before the committee. My officials engaged with the Scottish aggregates tax expert advisory group on the proposed administration regulations. Established in January 2023, the group has provided expertise in forming the primary legislation and continues to provide expertise on preparations for the implementation of the Scottish aggregates tax, including all secondary legislation.
The SSIs that are under consideration today include the draft Scottish Aggregate Tax (Administration) Regulations 2025, which make provision for the administration and assurance of the Scottish aggregates tax by, for example, setting out permitted methods for determining the weight of aggregate. The regulations also make provision for making returns in respect of accounting periods and for payment of tax, and in relation to claiming tax credits and payment of tax credits.
The draft Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 make provision for the records that must be preserved by registrable persons and certain parties made exempt from registration under the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.
The draft Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 provide that, where a reviewer appeal is in progress, a taxpayer may make an application to Revenue Scotland to postpone payment of tax, penalties or interest in relation to a liability for Scottish aggregates tax or for Scottish landfill tax.
The intention behind the instruments is to support Revenue Scotland’s effective and efficient administration of Scottish aggregates tax, which will contribute to the delivery of high-quality and sustainable public services. I am happy to take questions.
As no member on the committee has any questions, we move to item 2, which is formal consideration of the motions on the instruments.
Motions moved,
That the Finance and Public Administration Committee recommends that the Scottish Aggregates Tax (Administration) Regulations 2025 [draft] be approved.
That the Finance and Public Administration Committee recommends that the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 [draft] be approved.
That the Finance and Public Administration Committee recommends that the Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 [draft] be approved.—[Ivan McKee]
Motions agreed to.
I thank the minister for his evidence today. We will publish a short report to the Parliament, setting out our decision on the instruments.
I suspend the meeting for two minutes to allow our witnesses to leave.
09:06 Meeting suspended.Previous
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