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These comprise three national taxes: Scottish Aggregates Tax, Air Departure Tax, and a Building Safety Levy; and three local taxes: Visitor Levy, Cruise Liner Levy, and a Local Carbon Land Tax.
Questions and Answers
Date answered:
16 December 2022
To ask the Scottish Government what lessons it can learn from the reported use of an expert working group during the introduction of the UK Aggregates Levy, and whether it will consider establishing a similar working group during the introduction of a Scottish Aggregates Levy.
Questions and Answers
Date answered:
19 February 2025
If there is optimum utilisation—or near enough—at the moment, would increasing the levy have the impact that you would desire of creating an incentive to do more recycling?
The proposals set out in Part 2 of the Bill reflect detailed discussions with Revenue Scotland and take account of existing relevant legislative provisions applying to the UK taxes, including the UK Aggregates Levy, Landfill Tax and Stamp Duty Land Tax.
We note that a number of responders have suggested landing levies etc. It would be worth considering with the increasing costs associated with fishing from Seafish levies to additional crew and MCA costs, how reduced the ability to pay for such a scheme would be to small inshore fishing boats who are already struggli...
Critically, it recognised that empowerment didn’t create postcode lotteries 4 – rather, it was a matter of local accountability and decision making: “We consider there should be a range of taxes or charges from which they should be free to choose to levy to meet local circumstances and needs.
Critically, it recognised that empowerment didn’t create postcode lotteries 4 – rather, it was a matter of local accountability and decision making: “We consider there should be a range of taxes or charges from which they should be free to choose to levy to meet local circumstances and needs.