Scottish Aggregates Tax Bill Advisory Group

Overview

The Scottish Aggregates Tax Bill Advisory Group has been set up to inform the development of a devolved tax on the commercial exploitation of aggregate in Scotland. The membership of the group ensures a broad mix of perspectives and expertise on the subject. 

The Scotland Act 2016 gives the Scottish Parliament the power to introduce this tax. When it passes into legislation it will replace the UK Aggregates Levy. 

The Scottish Aggregates Tax and Devolved Taxes Administration (Scotland) Bill was introduced to the Scottish Parliament on 15 November 2023.  Meetings of the Scottish Tax Bill Advisory Group will continue throughout the process of the Bill. 

Members

Membership of the Advisory group includes representatives of the following organisations:

• British Aggregates Association 
• British Ceramic Confederation 
• British Geological Survey 
• British Glass 
• Chartered Institute of Building 
• Chartered Institute of Taxation 
• Civil Engineering Contractors Association Scotland 
• Convention of Scottish Local Authorities
• Institute of Chartered Accountants of Scotland 
• Mineral Products Association Scotland 
• Mineral Products Association Scotland 
• Resource Management Association Scotland
• Scottish Environment Link
• Scottish Environment Protection Agency 
• Scottish Environmental Services Association 
• Transport Scotland 
• Zero Waste Scotland 
• Officials from Revenue Scotland are also invited to attend each meeting

Minutes of meeeting from 1 March to 12 October 2023

You can obtain minutes for these meetings by emailing Devolvedtaxes@gov.scot

Documents

• Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy Consultation Analysis Report
• Scottish Aggregates Tax Bill Advisory Group: terms of reference