A Scottish Government consultation has begun to inform future legislation on a replacement for the UK Aggregates Levy; collection and management of the devolved tax will be administered by Revenue Scotland.
The levy is payable when newly quarried products like sand or rock are used for commercial purposes including housebuilding, infrastructure and landscaping.
The Scottish Government intends the Scottish Aggregates Levy will support the circular economy by encouraging use of recycled aggregates in the construction industry and supporting innovation.
The consultation seeks views to help inform the Scottish Government’s final approach to the Scottish Aggregates Levy Bill, outlining key arrangements for a future tax. It invites comments on a range of issues including:
- the rationale for and scope of the tax and whether exemptions and reliefs should be included in legislation
- operational arrangements, including how best to make use of online technology
- the case for introducing a new sustainability fund and what type of projects such a fund could aid
For further information and to access the consultation, please visit the Scottish Government website https://www.gov.scot/news/encouraging-sustainable-construction/