MSPs seek views on proposed Scottish aggregates tax

Holyrood's Finance & Public Administration Committee has issued a call for views to support its stage 1 scrutiny of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.

The bill creates a Scottish aggregates tax ("SAT"), administered by Revenue Scotland, in place of the UK aggregates levy ("UKAL"), a UK-wide environmental tax that aims to reduce the extraction of fresh or new aggregate. It has the same environmental aims as UKAL.  

The bill sets out what type of aggregate should be taxed; who should pay the tax; exemptions; how the tax should be calculated; and the power for Scottish ministers to set the rate of tax, along with penalties including for non-payment.

It also proposes a number of other changes relating to the administration of devolved taxes by Revenue Scotland. These include:

• how Revenue Scotland can communicate with taxpayers;
• powers to let Revenue Scotland automate some of its work;
• what Revenue Scotland can do in situations where a person both owes money to and is owed money from Revenue Scotland.

Find the consultation here. Responses are due by 9 February 2024.