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Scottish Finance Committee opens consultation on new Aggregates Tax Bill

Published on: 13 December 2023
Published by LNB News

LNB News 13/12/2023

Document Information

Issue Date: 13 December 2023

Published Date: 13 December 2023

Jurisdiction(s): Scotland

Article summary

The Scottish Finance Committee has opened a consultation seeking views on the new Aggregates Tax and Devolved Tax Administration Scotland Bill. The proposed bill seeks to enhance the administration of devolved taxes by Revenue Scotland, determine the type of aggregates that ought to be taxed, who should pay the tax, exemptions from the tax, how the tax should be calculated and several penalties related to tax. The consultation will close on 9 February 2024.

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