Aggregates Tax and Devolved Taxes Administration (Scotland) Bill
Part 1 of the Bill sets out the main aspects of the Scottish Aggregates Tax (SAT), including the key definitions, proposed exemptions and reliefs, and how it is to be calculated. Part 2 provides for a number of amendments to the Revenue Scotland Tax Powers Act 2014, which are intended to support the efficient and effective collection of tax by Revenue Scotland.
The Bill was introduced on 14 November 2023.
- View the Bill on the Scottish Parliament website.
- Read our written evidence submitted to the Finance and Public Administration Committee (February 2024).
- We provided oral evidence to the Scottish Parliament's Finance and Public Administration Committee on 12 March 2024. The Official Report can be found here.
- Read our briefing issued in advance of the Stage 1 debate in the Scottish Parliament on 16 May
- Read our amendments issued ahead of the Finance and Public Administration Committee’s consideration of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at Stage 2 on Tuesday 11 June