Policy paper

Review of the Aggregates Levy

The government has launched a review of the Aggregates Levy.

Documents

Details

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.

This paper sets out the rationale for the review, the terms of reference and scope of the review, and how stakeholders can engage. The paper also sets out the membership of an expert working group.

Published 13 March 2019
Last updated 27 September 2019 + show all updates
  1. Amendment to third paragraph in the 'Overview of the levy' section in HTML attachment.

  2. Added link to Aggregates Levy Review Working Group.

  3. First published.