Government launches review of the Aggregates Levy
Released 13 March 2019
The Government has launched a review of the Aggregates Levy.
The Aggregates Levy is an environmental tax that was introduced in 2002 to reduce the extraction of fresh aggregate (rock, sand and gravel used as bulk fill in construction) and encourage recycling and use of by-products from other industrial processes. It has not been reviewed since its introduction but following the conclusion of long-standing litigation in February this year, the Government announced a comprehensive review of the levy, and confirmed its commitment to devolving the levy to the Scottish Parliament. The Government has published a paper setting out the rationale for the review, the terms of reference and scope of the review, and how stakeholders can engage.
For more information, see Review of the Aggregates Levy.