Responding to the Scottish government consultation on developing a Scottish tax to replace the UK aggregates levy, the CIOT notes:
a devolved levy on primary aggregates could support Scotland’s broader circular economy ambitions (in essence, unlinking economic activity from consumption of resources);
there would be clear advantages in emulating the rules of the existing UK levy as far as possible, given operators’ familiarity with the UK scheme and legislation;
adopting consistent rates across the UK would reduce potential for complexity, especially for cross-border transactions; and
should the Scottish government decide to plot a slightly different course, setting out clearly which aggregates are chargeable (with anything not included therefore being exempt) could provide helpful clarity.
Responding to the Scottish government consultation on developing a Scottish tax to replace the UK aggregates levy, the CIOT notes:
a devolved levy on primary aggregates could support Scotland’s broader circular economy ambitions (in essence, unlinking economic activity from consumption of resources);
there would be clear advantages in emulating the rules of the existing UK levy as far as possible, given operators’ familiarity with the UK scheme and legislation;
adopting consistent rates across the UK would reduce potential for complexity, especially for cross-border transactions; and
should the Scottish government decide to plot a slightly different course, setting out clearly which aggregates are chargeable (with anything not included therefore being exempt) could provide helpful clarity.
