Scottish Aggregates Tax - proposed administration regulations

Closes 21 Mar 2025

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4. Impact Assessments

Chapter 4 details the impact assessments considered as part of the secondary legislation. These are set out in sections 4.A. – 4.K.

Views are sought on a range of issues to inform the relevant impact assessments. Responses are encouraged from all interested parties, to ensure that the impact assessments are fully considered.

4A. Equal opportunities

4B. The Fairer Scotland Duty

4C. Human rights

4D. Child rights and wellbeing

4E. Business impacts

4F. Privacy impacts

4G. Digital impacts

4H. Island communities

4I. Local government

4J. The Consumer Duty

4K. Sustainable development

Please see Chapter 4, pages 29 - 41 of the consultation paper. A copy of the partial Business and Regulatory Impact Assessment (BRIA) is included in Annex B of the consultation paper.

48. Do you think that the proposed amendments will in any way impact upon equal opportunities, the fairer Scotland duty, human rights including child rights and wellbeing, consumer duty, local government, island communities, privacy, digital approaches, and/or sustainable development in Scotland?
49. If so, please give us your views.
50. Do you have any feedback on the partial Business and Regulatory Impact Assessment (BRIA), included in Annex B?