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Bills and Laws

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill

Aggregates is the term used to describe materials, such as sand, rock or gravel, compacted together to be used in construction and other industries.

This Bill sets out the aggregates tax to be created for Scotland.

The Bill also makes some changes to how existing Scottish taxes work. 


Read the rest of the Bill's overview

The Bill is at Stage 3

About the Bill

Committees involved in this bill

Delegated Powers and Law Reform Committee

Find out more about this committee

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