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Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill
Author: Ross Burnside
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Published: Wednesday 28 Feb 2024 (SB 24-12)
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Overview
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Overview
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Summary
Policy background - what are aggregates and what is the current aggregates tax regime?
Scottish Government policy aims
Scottish Government consultation
Bill Provisions
Chapter 2 - key concepts
Chapter 3 - calculation of the tax
Chapters 4, 5, 6- tax administration, penalties, reviews and appeals
Part 2 - devolved tax administration
Financial Memorandum
Finance and Public Administration Committee Consultation
Areas for Parliamentary scrutiny
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Last Updated: 5/12 9:37pm
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