The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill was introduced to the Scottish Parliament on 14 November 2023. The bill provides for a new Scottish aggregates taxto replace aggregates levy in Scotland and sets out several important changes to existing administration legislation, giving Scottish ministers the following powers:
to allow Revenue Scotland to use electronic communications for dealings with taxpayers (over and above existing powers which apply where taxpayer consent is in place);
to enable the use of automation by Revenue Scotland; and
to allow automatic set-off of taxpayer credits and debits in relation to the fully devolved taxes.
If enacted, and subject to the necessary regulations being in place, the Scottish government intends Scottish aggregates tax to be introduced on 1 April 2026 and for aggregates levy to be disapplied in Scotland from the same date.
The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill was introduced to the Scottish Parliament on 14 November 2023. The bill provides for a new Scottish aggregates taxto replace aggregates levy in Scotland and sets out several important changes to existing administration legislation, giving Scottish ministers the following powers:
to allow Revenue Scotland to use electronic communications for dealings with taxpayers (over and above existing powers which apply where taxpayer consent is in place);
to enable the use of automation by Revenue Scotland; and
to allow automatic set-off of taxpayer credits and debits in relation to the fully devolved taxes.
If enacted, and subject to the necessary regulations being in place, the Scottish government intends Scottish aggregates tax to be introduced on 1 April 2026 and for aggregates levy to be disapplied in Scotland from the same date.
