VIEWS are being sought on the possible charging of a levy on the raw materials used in the construction sector, such as sand and rock.
The Scottish Government is hosting the consultation – here – until December 4.
Says the consultation: “This consultation seeks views on how a Scottish replacement to [a] UK levy should be structured and operate. Responses to this consultation and associated engagement will support the development of a Bill that will set out the key arrangements for a devolved tax.”
Says an announcement, here: “The consultation seeks views to help inform the Scottish Government’s final approach to the Scottish Aggregates Levy Bill, outlining key arrangements for a future tax.
“It invites comments on a range of issues, including: the rationale for and scope of the tax and whether exemptions and reliefs should be included in legislation; operational arrangements, including how best to make use of online technology; and the case for introducing a new sustainability fund and what type of projects such a fund could aid.”
The announcement makes clear the aim of the proposed levy is to encourage greater use of recycled materials.
Picture credit: Place Design Scotland