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Publication - Consultation paper

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

Published
26 September 2022
Directorate
Tax and Revenues Directorate
Part of
Building, planning and design, Business, industry and innovation, Economy, +6 more … Environment and climate change, Farming and rural, Money and tax, Programme for Government, Scottish Budget, Transport
ISBN
9781804359730

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
59 page PDF
1.4 MB
Respondent Information Form
Word document
112.5 kB
Partial Business and Regulatory Impact Assessment (BRIA)
Word document
45.8 kB
Partial Island Communities Impact Assessment (ICIA)
Word document
30.5 kB
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