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.
This is a Government bill
The Bill was introduced on 14 November 2023. Stage 3 ended on 1 October 2024.
The Bill has been passed. Royal Assent is required for it to become an Act.
The Bill creates an aggregates tax and states that this tax will be administered by Revenue Scotland.
The Bill explains what type of aggregate should be taxed, who should pay the tax, and exemptions from the tax. The Bill explains how the tax should be calculated and gives the Scottish Ministers the power to set the rate of tax. The Bill also creates several penalties, including a penalty for anyone who does not pay the tax when they are required to do so.
The Bill also makes changes to the Revenue Scotland and Tax Powers Act 2014. These changes include:
The Finance Act 2001 provides for a UK aggregates levy. The Scotland Act 2016 allows Scotland to create its own aggregates tax, to replace the UK levy. Three other taxes have already been devolved to Scotland.
These are the Land and Buildings Transaction Tax, the Scottish Landfill Tax and the Air Departure Tax. This Bill sets out the aggregates tax to be created for Scotland.
The Bill also makes changes to the Revenue Scotland and Tax Powers Act 2014 about how Revenue Scotland manages Scottish taxes. Including them in this Bill avoids the need for a separate Bill.
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill as introduced (2MB, pdf) posted 14 November 2023
Explanatory Notes (231KB, pdf) posted 14 November 2023
Policy Memorandum (337KB, pdf) posted 14 November 2023
Financial Memorandum (146KB, pdf) posted 14 November 2023
Delegated Powers Memorandum (197KB, pdf) posted 15 November 2023
Statements on legislative competence (136KB, pdf) posted 14 November 2023
Explanatory Notes (343KB, pdf) posted 14 November 2023
Policy Memorandum (369KB, pdf) posted 14 November 2023
Financial Memorandum (222KB, pdf) posted 14 November 2023
Delegated Powers Memorandum (407KB, pdf) posted 14 November 2023
Statements on legislative competence (161KB, pdf) posted 14 November 2023
All Bills introduced in the Parliament must be accompanied by specific documents. For most Bills, this includes:
Explanatory Notes: this document provides an overview of what the Bill does, plus a more detailed explanation of individual provisions.
Policy Memorandum: this sets out the objectives of the Bill. It also lists any alternatives considered, details of consultations, and an assessment of the effects of the Bill on a range of areas.
Financial Memorandum: this sets out estimates of costs, savings, and any changes to revenues expected to result from the Bill.
Delegated Powers Memorandum: this is needed if a Bill gives powers to make subordinate legislation or allows Scottish Ministers to issue directions, guidance or codes of practice.
Statements on legislative competence: two short statements, one by the Presiding Officer and one by the Member introducing the Bill. “Legislative competence” means the powers the Parliament has to make law.
The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is required for this Bill.
For each Bill, the Presiding Officer must decide if a 'Financial Resolution' is required. The main reasons a Bill would need a Financial Resolution are that:
If a Bill requires a Financial Resolution:
The Scottish Parliament's Information Centre (SPICe) prepares impartial research and analysis to assist MSPs in their examination of Bills and other parliamentary business.
Research briefing on the Aggregates and Devolved Taxes Administration (Scotland) Bill
The Bill was introduced on 14 November 2023
At Stage 1, the Bill is given to a lead committee. This is usually the committee whose remit most closely relates to the subject of the Bill. The lead committee will consider and report on the Bill. Other committees may also examine the Bill and report to the lead committee. Finally, there is a debate and vote by all MSPs on the general principles of the Bill. If the general principles are not agreed to, then the Bill ‘falls’ and can’t become law.
The Parliament agreed that consideration of the Bill at Stage 1 be completed by 17 May 2024.
The lead committee for this Bill is the Finance and Public Administration Committee.
The lead committee will usually examine the Bill through evidence sessions. This will involve contributions from individuals and organisations, known as 'witnesses', with knowledge of the subject matter. The committee might also discuss the Bill in private sessions.
The Finance and Public Administration Committee held a call for views to help inform its examination of the Bill.
The Committee received 10 submissions to its call for views.
Letter from the Minister for Public Finance to the Convener of 29 August 2024
Letter from the Minister for Community Wealth and Public Finance to the Convener of 15 May 2024
Letter from the Head of Tax (Employment and Devolved Taxes), ICAS to the Convener of 16 March 2024
The Finance and Public Administration Committee published its report on 29 April 2024.
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Stage 1 Report
The Committee received the following response to its report:
Letter from the Minister for Community Wealth and Public Finance (217KB, pdf) posted 16 May 2024
If a Bill is relevant to more than one committee, 'secondary committees' may consider and report on the general principles of the Bill to the lead committee. Some Bills may also be considered by the Delegated Powers and Law Reform Committee or the Finance and Public Administration Committee.
The Delegated Powers and Law Reform Committee published its report on 12 March 2024.
Letter from the Minister for Community Wealth and Public Finance to the Convener, 16 February 2024
Letter from the Convener to the Deputy First Minister and Cabinet Secretary for Finance, 1 February 2024
A Stage 1 debate took place on 16 May 2024 to consider and decide on the general principles of the Bill.
See further details of the motion
See further details of the motion
The Bill ended Stage 1 on 16 May 2024
At Stage 2, MSPs can propose changes to a Bill. These are called 'amendments'. Any MSP can suggest amendments but only members of the Stage 2 committee can decide on them.
Documents with the amendments considered and debated at the meeting held on 11 June 2024.
Marshalled List of Amendments for Stage 2 (343KB, pdf) posted 06 June 2024
Groupings of Amendments for Stage 2 (377KB, pdf) posted 06 June 2024
Read the agenda, papers and minutes for this meeting
A Stage 2 'Marshalled List' is a list of all the amendments that have been lodged at Stage 2 (or, if the Stage is mid-way through, all those still to be dealt with). They are listed in the order in which they will be called by the convener and then decided on.
A 'Groupings' list shows how the amendments that are listed in the Marshalled List have been grouped together for debate. Each group contains amendments that are related to each other, even if they are at different places in the Marshalled List.
Revised Explanatory Notes (457KB, pdf) posted 22 August 2024
Supplementary Delegated Powers Memorandum (222KB, pdf) posted 24 June 2024
Revised Explanatory Notes (499KB, pdf) posted 22 August 2024
Supplementary Delegated Powers Memorandum (328KB, pdf) posted 24 June 2024
Sometimes an amendment at Stage 2 makes substantial changes to a bill. If this happens, the Accompanying Documents need to be updated to explain what these changes are.
Read the agenda, papers and minutes for this meeting
The Delegated Powers and Law Reform Committee published at report on the Bill after Stage 2 on 19 September 2024.
The Bill ended Stage 2 on 11 June 2024
At Stage 3, MSPs can propose further amendments (changes) to the Bill. These are debated and decided on in the Debating Chamber. At this stage, all MSPs can vote on them. There is then a debate on whether to pass the Bill. If the Bill is not passed, it ‘falls’ and can't become law.
Documents with the amendments considered and debated at the meeting on 1 October 2024.
Marshalled List of Amendments for Stage 3 (162KB, pdf) posted 25 September 2024
Groupings of Amendments for Stage 3 (183KB, pdf) posted 25 September 2024
A Stage 3 'Marshalled List' is a list of all the amendments that have been proposed at Stage 3 and that have been selected by the Presiding Officer. They are listed in the order in which they will be called by the Presiding Officer and then decided on.
A 'Groupings' list shows how the amendments that are listed in the Marshalled List have been grouped together for debate. Each group contains amendments that are related to each other, even if they are at different places in the Marshalled List.
‘Timed Groupings’ are usually produced at Stage 3 and set out how long Parliament expects to spend debating the groups of amendments.
Once MSPs have decided on the amendments, they debate whether to pass the Bill.
Result 112 for, 0 against, 0 abstained, 17 did not vote Vote Passed
See further details of the motion
The Bill ended Stage 3 on 1 October 2024
The Bill has been passed by the Parliament. It will become an Act of the Scottish Parliament once it receives Royal Assent from the King. This usually happens after around 4 weeks. During that time the Bill will be looked at to ensure it is within the powers of the Scottish Parliament. It may not be sent for Royal Assent if an issue is found.