Grampian business: Consultation on Scottish Aggregates Levy
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Groups and individuals are being asked their views on a new devolved tax which will aim to encourage the construction industry to make greater use of recycled and other sustainable materials.
A consultation has begun to inform future legislation on a Scottish replacement for the UK Aggregates Levy.
This levy is payable when newly quarried products like sand or rock are used for commercial purposes including housebuilding, infrastructure and landscaping.
The Scottish Government intends for the Scottish Aggregates Levy to encourage the use of recycled aggregates and support innovation.
It is inviting comments on the tax and whether exemptions and reliefs should be included in legislation.
Public finance minister Tom Arthur said: "The extraction and production of aggregates like crushed rock and sand creates and supports jobs, including many in our rural communities.
"However, we know that extraction of new materials can also have an environmental impact.
"These proposals are intended to drive up recycling and re-use rates, helping the construction industry meet its climate and sustainability commitments, and protecting Scotland’s natural environment by reducing the need for virgin materials.
"It will also support our ambitious National Strategy for Economic Transformation objectives for green and sustainable economic growth and result in a greater proportion of the Scottish Budget being directly raised in Scotland.
"I want to ensure this tax is well-designed, takes full account of the Scottish context and maximises opportunities offered by devolution.
"I would encourage all interested people and organisations to respond to this consultation."
