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Aggregates Levy: devolution to Scotland · Order Paper · Order Paper

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Aggregates Levy: devolution to Scotland

This measure makes changes in preparation for devolution of the Levy from 1 April 2026.

Last fetched 04 May 2026 · gov.uk

Documents

Changes to Aggregates Levy legislation in preparation for devolution to Scotland

At a glance

TypePolicy paper

First published26 Nov 2025

Last updated26 Nov 2025

Organisations

HM Revenue & Customs

Topics

Aggregates Levy

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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