Aggregates Tax Bill aims to increase use of recycled materials in Scotland

A new Scottish tax aimed at encouraging the use of recycled materials in construction has been approved unanimously by the Scottish Parliament.

The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill will replace the UK Aggregates Levy and tax the sale or use of aggregates consisting of freshly extracted rock, gravel or sand.

Public Finance Minister Ivan McKee said:

“By encouraging the use of recycled materials in aggregates across a range of construction-related activities, the Aggregates Tax Bill supports the Scottish Government's ambitions for a fair, green and growing economy.

“It has been informed by extensive engagement with the aggregates industry and others, and I look forward to continuing this positive relationship as we prepare to introduce the Scottish Aggregates Tax.”

Background

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill | Scottish Parliament Website

The Bill also includes provisions to support the effective and efficient collection of all fully devolved taxes by Revenue Scotland.