Part 1 of the Act defines Scottish aggregates tax and its key concepts and explains how the tax should be calculated and gives the Scottish ministers the power to set the rate of tax. The Act also creates several penalties including a penalty for anyone who does not pay the tax when they are required to do so.
Part 2 of the Act contains a small number of amendments to the Revenue Scotland and Tax Powers Act 2014 that will allow Revenue Scotland to more effectively collect taxes and communicate with taxpayers.
Part 1 of the Act defines Scottish aggregates tax and its key concepts and explains how the tax should be calculated and gives the Scottish ministers the power to set the rate of tax. The Act also creates several penalties including a penalty for anyone who does not pay the tax when they are required to do so.
Part 2 of the Act contains a small number of amendments to the Revenue Scotland and Tax Powers Act 2014 that will allow Revenue Scotland to more effectively collect taxes and communicate with taxpayers.
