Home / Construction

Legal News

Scottish Government announces proposed Scottish Aggregates Tax

Copyright © 2025 LexisNexis

Published on: 15 November 2023

Published by LNB News

LNB News 15/11/2023

Document Information

Issue Date: 15 November 2023

Published Date: 15 November 2023

Jurisdiction(s): Scotland

Article summary

The Scottish Government has announced the details of a proposed tax that aims to encourage the use of recycled materials in construction. These proposals form part of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill, which has been introduced to Parliament, that will, if approved by MSPs, introduce this tax from 1 April 2026. The Scottish Government has also published a report on the responses to the consultation regarding the structure and operation of a Scottish Aggregates Tax.

Popular documents

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application