Scottish Aggregates Tax Bill Advisory Group: terms of reference

Terms of reference for the group.

Purpose and scope

The Programme for Government 2022-2023 sets out a commitment to introduce a Scottish Aggregates Tax Bill. This will set out the key arrangements for a devolved tax on the commercial exploitation of aggregates in Scotland, including to provide for its administration by Revenue Scotland.

It is expected that the Bill will be introduced to the Scottish Parliament in 2023.

Presuming the Bill secures parliamentary approval then Royal Assent, secondary legislation and detailed preparatory work by Revenue Scotland will also be required before the tax could be formally introduced.

A date for introduction of the tax has not yet been agreed but, for planning purposes and without commitment, is anticipated to be 1 April 2025. When the devolved tax is introduced, it will replace the current UK Aggregates Levy.

To help inform the development of the Bill and the secondary legislation that it will give rise to, the Scottish Government proposes to convene an advisory group.

The work of the group will take place in two phases. Phase 1 will inform the development of the primary Bill, while phase 2 will inform development of the secondary legislation.

Governance and accountability

The group will be led by the Scottish Government, with business and secretariat provided by the Tax and Revenues Directorate, DG Scottish Exchequer, working closely with Revenue Scotland.

The group’s remit will be to provide expert advice and challenge to inform the development of the Bill. The will  provide thoughts and insights on topics proposed by the Scottish Government. As far possible the topics to be discussed will be decided by consensus agreement.

Members should be aware that the group has been designed to provide a broad mix of subject matter expertise and perspectives and act as a sounding board. It will not be responsible for setting direction or making recommendations.

Terms of engagement

Each member of the advisory group will bring their own experience to discussions. It is expected that all members will be mindful of the different approaches each member may have, listen carefully to understand, and be tolerant of different views and perspectives, even if they do not agree with them.


Membership of the advisory group is on a voluntary basis. Members will not receive any remuneration for participation.

Timescales, frequency and location of meetings

Phase 1 – primary Bill legislation


  • meeting 1 – February 2023 – The context for a devolved tax
  • meeting 2 – March 2023 – The scope of the tax
  • meeting 3 – March 2023 – cross border movements of aggregates and tax rates
  • meeting 4 – April 2023 – administration and compliance and sustainability fund

Phase 2 – secondary legislation

To follow. 


The group’s advice will be documented through minutes from the meetings, the summary points and proposals which will support the Scottish Government in its formulation of policy development.

Summaries of the group’s work will be published on this website.

These terms of reference will be updated when it is required. 



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