ICAS gives evidence on the Scottish Aggregates Bill and Miscellaneous Provisions

We’ve been heavily involved in the formulation of draft legislation and guidance on Scottish Aggregates Tax (SAT).

In November 2023, the Scottish government laid the SAT Bill which is made up of two parts – the first being the legislative provisions which create the taxing powers in Scotland. And the second part relates to numerous additional collection and administrative powers delegated to Revenue Scotland relating to land and buildings transaction tax (LBTT) and across the taxes generally.

Part 1 of the Bill was consulted on by the Scottish government, however, part 2 was not.

After submitting our response, we were called to give evidence on 12 March.

Watch the video of the evidence session to gain a comprehensive overview of the evidence we presented alongside representatives from The Chartered Institute of Taxation (CIOT), The Law Society of Scotland and Revenue Scotland. The questions from Ministers covered many aspects of the Bill relating to Parts 1 and 2. Once again, we took the opportunity to emphasise the increasing need for a regularly scheduled Finance Bill.

If you have spotted a tax anomaly that is getting in the way of doing business, why not share it with the ICAS tax team?