Information

Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy: consultation

The Programme for Government 2022 to 2023 sets out a commitment to introduce a Scottish Aggregates Levy Bill. To help inform the Bill, this consultation invites views on how a new and distinctive Scottish aggregates tax, replacing the current UK levy, should be structured and operate.


Supporting documents

Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy: Consultation

Respondent Information Form

Partial Business and Regulatory Impact Assessment (BRIA)

Partial Island Communities Impact Assessment (ICIA)

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