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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Parliamentary History

148.The following is a list of the proceedings in the Scottish Parliament on the Bill for the Act and significant documents connected to the Bill published by the Parliament during the Bill’s parliamentary passage.

Proceedings and reportsReference
Introduction
Bill as introducedAggregates Tax and Devolved Taxes Administration (Scotland) Bill - Introduced (parliament.scot)
Stage 1
Finance and Public Administration Committee
Meeting on 5 March 2024Meeting of the Parliament: FPAC/05/03/2024 – Scottish Parliament Website
Meeting on 12 March 2024Meeting of the Parliament: FPAC/12/03/2024 – Scottish Parliament Website
Meeting on 19 March 2024Meeting of the Parliament: FPAC/19/03/2024 – Scottish Parliament Website
Meeting on 23 April 2024 (private)Meeting of the Parliament: FPAC/23/04/2024 – Scottish Parliament Website
Correspondence from the Head of Tax (Employment and Devolved Taxes), ICAS to the Convener of the Finance and Public Administration Committee – 16 March 2024Aggregates Tax Bill followup correspondence from meeting on 12 March 2024 | Scottish Parliament Website
Correspondence from the Minister for Community Wealth and Public Finance t the Convener of the Finance and Public Administration Committee – 29 August 2024Aggregates Tax and Devolved Taxes Administration Scotland Bill Letter of 29 August 2024 | Scottish Parliament Website
Stage 1 report on the Aggregates Tax and Devolved Taxes Administration (Scotland) BillStage 1 report on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill | Scottish Parliament
Response to Stage 1 Report from the Minister for Public FinanceLetter from the Minister for Community Wealth and Public Finance to the Convener of 15 May 2024 (parliament.scot)
Delegated Powers and Law Reform Committee
Meeting on 30 January 2024Meeting of the Parliament: DPLRC/30/01/2024 - Scottish Parliament Website
Meeting 5 March 2024Meeting of the Parliament: DPLRC/05/03/2024 - Scottish Parliament Website
Delegated Powers and Law Reform Committee ReportDelegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at Stage 1 | Scottish Parliament
Correspondence from the Convener of the Delegated Powers and Law Reform Committee to the Deputy First Minister and Cabinet Secretary for Finance – 1 February 2024Aggregates Tax and Devolved Taxes | Scottish Parliament Website
Correspondence from the Minister for Community Wealth and Public Finance to the Convener of Delegated Powers and Law Reform Committee – 16 February 2024Aggregates Tax and Devolved Taxes Administration Scotland Bill response from the Scottish Government | Scottish Parliament Website
Consideration by Parliament
Stage 1 Debate – 16 May 2024Meeting of the Parliament: 16/05/2024 - Scottish Parliament Website
Stage 2
Finance and Public Administration Committee
Meeting on Amendments – 11 June 2024Meeting of the Parliament: efw/11/06/2024 | Scottish Parliament Website
Bill as amended at Stage 2 – 11 June 2024Bill as amended (parliament.scot)
Additional Information Following Stage 2
Revised Explanatory Notes – 22 August 2024Revised Explanatory Notes (parliament.scot)
Supplementary Delegated Powers Memorandum – 24 June 2024Supplementary Delegated Powers Memorandum accessible (parliament.scot)
Delegated Powers and Law Reform Committee
Meeting 10 SeptemberDelegated Powers and Law Reform Committee 24th Meeting, 2024 | Scottish Parliament Website
Delegated Powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill (as amended at Stage 2 – 19 September 2024Delegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill (as amended at Stage 2) | Scottish Parliament
Stage 3
Debate on Proposed Amendment – 1 October 2024Meeting of the Parliament: 01/10/2024 | Scottish Parliament Website
Final Debate on the Bill – 1 October 2024Meeting of the Parliament: 01/10/2024 | Scottish Parliament Website
Bill as Passed – 1 October 2024Bill as passed (parliament.scot)
Additional Information Following Stage 3
Royal Assent
Date12 November 2024

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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