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 1

About the Bill

Introduced

Read the Bill and information which explains what it does, why it was introduced, and how much it will cost.

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.

Committees involved in this bill

Finance and Public Administration Committee

Learn more about what this committee's work on this bill

Delegated Powers and Law Reform Committee

Find out more about this committee