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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. 

 

The Bill is at Stage 3


Contents


Stage 3 - Final changes and vote

MSPs can propose further “amendments” (changes) to the Bill. MSPs decide on each of these. Finally, they debate and vote on whether to pass the Bill.

The Bill is at Stage 3

Debate on the proposed amendments

MSPs can propose further “amendments” (changes) to the Bill. Amendments are “selected” (chosen for debate) by the Presiding Officer. MSPs then debate and decide on the amendments.

Documents with the amendments to be considered at the meeting held in due course.

Marshalled List of Amendments for Stage 3 will be published before the meeting.

Groupings of Amendments for Stage 3 will be published before the meeting.

Video and Official Report will be added following the meeting.

Final version of the Bill

The Bill as passed will be published following Stage 3 proceedings.