Stage 1 report on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill

PDF Published: Monday 29 Apr 2024 (FPAS062024R5)

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Overview
Report

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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
Sources

Photograph of four Finance and Public Administration Committee Members stood, with staff from Brewster Brothers, in front of machinery during the fact-finding visit

Image: Annexe A - Photographs of the Committee's fact finding visit at Brewster Brothers, an aggregates recycling facility in Livingston, 27 February 2024

A close up photograph of four Finance and Public Administration Committee Members during the fact-finding visit at the Brewster Brothers aggregates recycling facility in Livingston

Image: Annexe A - Photographs of the Committee's fact finding visit at Brewster Brothers, an aggregates recycling facility in Livingston, 27 February 2024

Photograph of Finance and Public Administration Committee Members walking across the site during the fact-finding visit at Brewster Brothers

Image: Annexe A - Photographs of the Committee's fact finding visit at Brewster Brothers, an aggregates recycling facility in Livingston, 27 February 2024

Photograph of two Members of the Finance and Public Administration Committee looking at machinery during the fact-finding visit at Brewster Brothers

Image: Annexe A - Photographs of the Committee's fact finding visit at Brewster Brothers, an aggregates recycling facility in Livingston, 27 February 2024

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: 3/1 2:25am

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

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