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 B - Operational Considerations

As Scotland's tax authority for the fully devolved taxes, Revenue Scotland has over seven years of experience of both Land and Building Transaction Tax (LBTT) and the Scottish Landfill Tax (SLfT), and has collected almost £5 bn in revenues so far, all of which are used to fund public services in Scotland.

Revenue Scotland will be responsible for the collection and management of this future tax. The Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014) establishes the collection and management framework for devolved taxes. It will provide the legislative framework for the collection and management of this tax, modified as necessary.

Given this established framework, this part of the consultation includes more detailed commentary on the Scottish Government's proposals for the tax. Although there is an existing framework, consultation responses remain essential to explore the case for any changes, refinements or enhancements that will ensure that a future tax is well-designed.

The Scottish Government and Revenue Scotland will seek to ensure that sufficient information is collected as part of the registration and return process so that the regime can be adequately monitored and reviewed.

In support of the Scottish Framework for Tax commitment that taxes should be collected in a manner which maximises convenience for the taxpayer, the collection and management of the tax will be designed to take place online in accordance with Scottish Government's Digital Nation Principles.



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