Retrieved from <a href="https://www.parliament.scot/bills-and-laws/bills/aggregates-tax-and-devolved-taxes-administration-scotland-bill" target="_blank">https://www.parliament.scot/bills-and-laws/bills/aggregates-tax-and-devolved-taxes-administration-scotland-bill</a>, which was introduced in the Parliament in November 2023 and, if enacted, is expected to be introduced as a new Scottish tax on 1 April 2026. Our scrutiny of the Bill starts in February this year.