Devolved Scottish aggregates levy bill published

The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill was published on 14 November 2023. The CIOT had responded to the public consultation on the introduction and operation of this devolved tax and has since been involved in direct discussions with members of the Scottish Government and Revenue Scotland, which will be ongoing. The Bill comes in two parts:

Part 1 of the Bill defines Scottish Aggregates Tax and its key concepts, and explains how the tax should be calculated and gives the Scottish Ministers the power to set the rate of tax. The Bill also creates several penalties, including a penalty for anyone who does not pay the tax when they are required to do so.   

Part 2 of the Bill contains a small number of amendments to the Revenue Scotland Tax Powers Act 2014 that will allow Revenue Scotland to more effectively collect taxes and communicate with taxpayers.  

You can view the Bill, and its accompanying documents, on the Scottish Parliament website.

Any thoughts/feedback about the draft legislation you wish to share, please email [email protected].