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 A - Strategic Context and Tax Structure

This sets out the context for a devolved tax, proposed scope and definitions, potential exemptions and reliefs, and possible approaches to rates.

Reflecting in part the rationale for the tax, it concludes by inviting views on the possibility of developing a sustainability fund.



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