Aggregates Tax and Devolved Taxes Administration (Scotland) Bill

Closed 9 Feb 2024

Opened 11 Dec 2023

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The Finance and Public Administration Committee is seeking views on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.

The UK Aggregates Levy (UKAL) is a UK wide environmental tax that aims to reduce the extraction of fresh or new aggregate. This Bill seeks to create an aggregates tax in Scotland (replacing UKAL) and has the same environmental aims as UKAL.

This Bill explains that the Scottish Aggregates Tax (SAT) will be administered by Revenue Scotland and sets out how it should be administered.

The Bill explains:

  • what type of aggregate should be taxed
  • who should pay the tax
  • exemptions from the tax
  • how the tax should be calculated
  • the power for Scottish Ministers to set the rate of tax.

The Bill also creates

  • several penalties in relation to the tax
  • including a penalty for anyone who does not pay the tax when they are required to do so.

The Bill also seeks to make a number of other changes relating to the administration of devolved taxes by Revenue Scotland. Such changes include:

  • how Revenue Scotland can communicate with taxpayers
  • powers to let Revenue Scotland automate some of its work (this could include work being done by devices such as computers)
  • what Revenue Scotland can do in situations where a person is owed money from Revenue Scotland but also owes money to Revenue Scotland.

This Bill was introduced in the Scottish Parliament by the Deputy First Minister and Cabinet Secretary for Finance on 14 November 2023. Find out more about the Bill.

Call for Views

The Committee welcomes responses to any of its ten questions. Give us your views below.

Alongside written evidence, the Committee will also take oral evidence and carry out external engagement. The Committee’s views will be reported in April/May 2024.

Making a submission

Before making a submission, please read our Privacy Notice about submitting your views to a Committee. This tells you about how we process personal data. Please note that in most cases your submission will be published on the Scottish Parliament's website and may be quoted in the Committee's report or in Committee meetings (which are public and broadcast).

The deadline to submit your views is Friday, 9 February 2024.

We welcome written views in English, Gaelic, Scots or any other language. Due to the time required to process and analyse evidence, late submissions will only be accepted with the agreement of the Committee Clerk.


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