Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: business and regulatory impact assessment

Business and regulatory impact assessment (BRIA) for the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.


Public Consultation

Consistent with the Framework for Tax, the Scottish Government has consulted and engaged with stakeholders to inform the development of the Bill. The Scottish Government conducted a public consultation on proposals for the SAT from 26 September to 5 December 2022. The consultation received a total of 24 responses which were analysed by officials from both the Scottish Government and Revenue Scotland.

In January 2023, taking consultation feedback and stakeholder views into account, the Scottish Government concluded that further work was needed to ensure decisions on Bill provisions were based on more evidence. To help with this process, the Scottish Government convened an expert advisory group. Advisory group members were drawn from a range of backgrounds, including industry representative bodies for both primary and recycled aggregate producers, aggregates consumers (including key public sector bodies), corporate stakeholders with an interest, and environmental organisations. Notes of the meetings of the advisory group are published on the Scottish Government website.

The Scottish Government will continue to convene meetings of the expert advisory group throughout the process of Bill scrutiny and to assist with the development of secondary legislation.

The proposals in Part 2 of the Bill, related to administrative adjustments to RSTPA 2014, reflect detailed discussions with Revenue Scotland and take account of existing relevant legislative provisions applying to the UK taxes, including the UKAL, Landfill Tax and Stamp Duty Land Tax. Aside from engagement with the tax authority, no formal consultation with other tax stakeholders has been undertaken on these prior to their inclusion in the Bill. In terms of provisions relating to communications from Revenue Scotland to taxpayers and to the use of automation by Revenue Scotland, in keeping with the Scottish Approach to Taxation, the Scottish Government will consult on the relevant issues prior to bringing forward any future regulations.

Within Government

The Scottish Government's legislative proposals for SAT have been developed in close collaboration with Revenue Scotland, Scotland's devolved taxes authority. Preparatory work for the development of the Bill also involved discussions with relevant Scottish Government interests, including in Planning, Zero Waste and Circular Economy, and with HMRC and HMT officials in the UK Government. UK Government.

The Scottish Government held individual meetings with COSLA officials to discuss the potential impact of SAT on local authorities. COSLA were also invited to be represented on the expert advisory group.


A number of primary and recycled aggregate producers that operate in Scotland responded to the Scottish Government's public consultation. In addition, the Scottish Aggregates Tax Advisory group includes representatives from trade bodies representing the majorities of companies producing primary and recycled aggregate in Scotland. These are:

  • The British Aggregates Association, a trade body for independent small and medium size quarry operators;
  • The Mineral Products Association, a trade association for the aggregates, asphalt, cement, concrete, dimension stone, lime, mortar, and industrial sand industries;
  • Resource Management Association Scotland, a trade body for micro, small and medium sized resource management companies all formed part of.

Scottish Government and Revenue Scotland officials also met with a range of primary and recycled aggregate producers across Scotland to deepen and broaden understanding of different aspects of the aggregate production industry and to discuss the potential impact of SAT on their business and wider industry. Their comments are summarised below in the Scottish Firms Impact section.



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