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.

Part C Potential Impact

This part of the consultation is dedicated to questions around the potential impact of proposed policy, and we encourage anyone who has relevant information to contribute to our call for evidence.

We are committed to assessing the potential impacts of the legislation that would introduce a devolved tax on aggregates. This consultation forms part of the process for conducting such assessment, in compliance with legislative requirements and, importantly, to inform the policy development process.



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