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 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.



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