Recent Reports
Aithisgean ùra
Committee Reports
Aithisgean Chomataidh
Research Briefings
Brathan-ullachaidh Rannsachadh
Feedback
Ais-eòlas
Recent Reports
Aithisgean ùra
Committee Reports
Aithisgean Chomataidh
Research Briefings
Brathan-ullachaidh Rannsachadh
Feedback
Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Stage 1 report on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill
SHARE
PDF
Published: Monday 29 Apr 2024 (FPAS062024R5)
Expand
Overview
Report
Hide
Hide
Overview
Report
Membership changes
Introduction
Background
Outline of Bill provisions
Policy objectives of the Bill
Scottish Government consultation
Committee approach to scrutiny
Issues raised with the Committee during its evidence taking on Part 1 of the Bill
The role of the SAT in a circular economy
Administration of the tax by Revenue Scotland
Availability and collection of data
Setting the tax rate
Cross-border movement of aggregates
Compliance and penalties
Other areas highlighted during evidence
Issues raised with the Committee during its evidence taking on Part 2 of the Bill
Lack of consultation on provisions
Section 55 Use of automation by Revenue Scotland
Section 56 set-off by Revenue Scotland
Transparency around changes to devolved taxes
Accompanying documents
Policy Memorandum
Financial Memorandum
Delegated Powers Memorandum
Conclusions and recommendations on the general principles of the Bill
Annexe A - Photographs of the Committee's fact finding visit at Brewster Brothers, an aggregates recycling facility in Livingston, 27 February 2024
Annexe B - Extracts from the Minutes of Finance and Public Administration Committee meetings
Annexe C - Evidence
Membership changes
Introduction
Issues raised with the Committee during its evidence taking on Part 1 of the Bill
Issues raised with the Committee during its evidence taking on Part 2 of the Bill
Accompanying documents
Conclusions and recommendations on the general principles of the Bill
Annexe A - Photographs of the Committee's fact finding visit at Brewster Brothers, an aggregates recycling facility in Livingston, 27 February 2024
Annexe B - Extracts from the Minutes of Finance and Public Administration Committee meetings
Annexe C - Evidence
Sources
Image: Annexe A - Photographs of the Committee's fact finding visit at Brewster Brothers, an aggregates recycling facility in Livingston, 27 February 2024
…
Image: Annexe A - Photographs of the Committee's fact finding visit at Brewster Brothers, an aggregates recycling facility in Livingston, 27 February 2024
…
Image: Annexe A - Photographs of the Committee's fact finding visit at Brewster Brothers, an aggregates recycling facility in Livingston, 27 February 2024
…
Image: Annexe A - Photographs of the Committee's fact finding visit at Brewster Brothers, an aggregates recycling facility in Livingston, 27 February 2024
…
prev
next
prev
next
Scottish Parliament. (2024). Standing Orders of the Scottish Parliament. Retrieved from
https://www.parliament.scot/about/how-parliament-works/parliament-rules-and-guidance/standing-orders
UK Government. (2019). Review of the Aggregates Levy. Retrieved from
https://www.gov.uk/government/publications/review-of-the-aggregates-levy
Scottish Government. (2020). Scottish Aggregates Levy: evidence review and policy options. Retrieved from
https://www.gov.scot/publications/evidence-review-illustrative-policy-options-scottish-aggregates-levy/pages/1/
Scottish Government. (2022). Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy: consultation. Retrieved from
https://www.gov.scot/publications/breaking-new-ground-developing-scottish-tax-replace-uk-aggregates-levy-consultation/
Scottish Government. (2023). Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy Consultation Analysis Report. Retrieved from
https://www.gov.scot/publications/breaking-new-ground-developing-scottish-tax-replace-uk-aggregates-levy-consultation-analysis-report/pages/1/
Scottish Government. (2023). Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: business and regulatory impact assessment. Retrieved from
https://www.gov.scot/publications/aggregates-tax-devolved-taxes-administration-scotland-bill-business-regulatory-impact-assessment/pages/1/
Scottish Parliament. (2024). Finance and Public Administration Committee call for views on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill. Retrieved from
https://yourviews.parliament.scot/finance/aggregates-tax-and-devolved-taxes-administration/consultation/published_select_respondent
Scottish Parliament. (2024). Finance and Public Administration Committee consideration of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at Stage 1. Retrieved from
https://www.parliament.scot/bills-and-laws/bills/aggregates-tax-and-devolved-taxes-administration-scotland-bill/stage-1
Mineral Products Association Scotland. (2024). Submission to the Finance and Public Administration Committee. Retrieved from
https://yourviews.parliament.scot/finance/aggregates-tax-and-devolved-taxes-administration/consultation/view_respondent?uuId=475280247
Resource Management Association Scotland. (2024). Submission to the Finance and Public Administration Committee. Retrieved from
https://yourviews.parliament.scot/finance/aggregates-tax-and-devolved-taxes-administration/consultation/view_respondent?uuId=715696195
Scottish Parliament. (2024). Official Report of Finance and Public Administration Committee meeting, 5 March 2024. Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15748
Scottish Environment Protection Agency. (2024). Submission to the Finance and Public Administration Committee. Retrieved from
https://yourviews.parliament.scot/finance/aggregates-tax-and-devolved-taxes-administration/consultation/view_respondent?uuId=939780921
Scottish Parliament. (2024). Official Report of Finance and Public Administration Committee meeting, 12 March 2024. Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15762
Scottish Government. (2024). Scottish Aggregates Tax Bill Advisory Group. Retrieved from
https://www.gov.scot/groups/scottish-aggregates-tax-bill-advisory-group/#:~:text=The%20Scottish%20Aggregates%20Tax%20Bill,and%20expertise%20on%20the%20subject.
Scottish Parliament. (2024). Official Report of Finance and Public Administration Committee meeting, 19 March 2024. Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15775
Scottish Environmental Services Association. (2024). Submission to the Finance and Public Administration Committee. Retrieved from
https://yourviews.parliament.scot/finance/aggregates-tax-and-devolved-taxes-administration/consultation/view_respondent?uuId=474430232
The Chartered Institute of Taxation. (2024). Submission to the Finance and Public Administration Committee. Retrieved from
https://yourviews.parliament.scot/finance/aggregates-tax-and-devolved-taxes-administration/consultation/view_respondent?uuId=925878762
Scottish Parliament. (2024). Delegated Powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at Stage 1. Retrieved from
https://digitalpublications.parliament.scot/Committees/Report/DPLR/2024/3/12/118dd9c2-9ee6-4416-84da-ed9a3508f3c8#Introduction
Scottish Parliament. (2024). Letter from the Convener of the Delegated Powers and Law Reform Committee to the Deputy First Minister and Cabinet Secretary for Finance, 1 February 2024. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-delegated-powers-and-law-reform-committee/correspondence/2024/aggregates-tax-and-devolved-taxes
Scottish Parliament. (n.d.) Letter from the Minister for Community Wealth and Public Finance to the Convener of the Delegated Powers and Law Reform Committee, 16 February 2024. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-delegated-powers-and-law-reform-committee/correspondence/2024/aggregates-tax-and-devolved-taxes-administration-scotland-bill-response-from-the-scottish-government
Last Updated: 24/11 6:58pm
An error occured while loading, please try again in a few minutes.
Refresh
BACK TO TOP