The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill will replace the UK Aggregates Levy and impose a tax on the sale or use of freshly extracted rock, gravel, or sand.
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Public Finance Minister Ivan McKee said: "By encouraging the use of recycled materials in aggregates across a range of construction-related activities, the Aggregates Tax Bill supports the Scottish Government’s ambitions for a fair, green and growing economy.
"It has been informed by extensive engagement with the aggregates industry and others, and I look forward to continuing this positive relationship as we prepare to introduce the Scottish Aggregates Tax."
The Scottish Aggregates Tax is expected to be introduced in the near future.
