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

Part D Reference and Response

This part includes a glossary of terms, a list of reliefs and exemptions presently in place for the UK levy, a full list of the questions in this consultation document, and details of how to submit a response.

Contact

Email: Devolvedtaxes@gov.scot

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Information

Part D Reference and Response

Contact

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