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.
The Bill is at Stage 1
Contents
Stage 1 - General principles
Committees examine the Bill and gather views. They produce reports before MSPs debate the Bill in the Chamber. MSPs then decide on the purpose (“general principles”) of the Bill.
The Bill is at Stage 1
Committee Examination
The lead committee for this Bill is the Finance and Public Administration Committee
Your views
The Finance and Public Administration Committee's call for views closed on 9 February 2024. The Committee received 10 submissions to its call for views. You can read the submissions received at the following link:
Submissions received on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill
Timetable
The timetable that the committee followed while examining the Bill at Stage 1
Stage 1 deadline
On 13 December 2023, Parliament agreed motion S6M-11640, that consideration of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at stage 1 be completed by 17 May 2024.
Who spoke to the lead committee in the Parliament
MSPs met with people in committee meetings to discuss what the Bill will do.
Minutes of 5 March 2024
Minutes of 12 March 2024
Minutes of 19 March 2024
Minutes of 23 April 2024 (in private)
Meeting on 5 March 2024
Correspondence
Committee correspondence sent and received while the Bill progressed through Parliament
Letter from the Head of Tax (Employment and Devolved Taxes), ICAS to the Convener of 16 March 2024
Letter from the Minister for Community Wealth and Public Finance to the Convener, 16 February 2024
Aggregates Tax and Devolved Taxes Administration Scotland Bill
Letter from the Convener to the Deputy First Minister and Cabinet Secretary for Finance, 1 February 2024
Work by other committees
Delegated Powers and Law Reform Committee
Committee report
The lead committee published its stage 1 report on 29 April 2024.
Stage 1 report on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill