Longstanding litigation on the aggregates levy has now been concluded, with the litigation against the Government and the European Commission being withdrawn. The Government remain committed to devolving the aggregates levy to the Scottish Parliament following the conclusion of this litigation and are working with the Scottish Government to work out the next steps.
The aggregates levy has been largely unchanged since its introduction in 2002. The Government will now conduct a comprehensive review of the levy over the next year, working closely with the Scottish Government, and consulting the Welsh Government and Northern Ireland Executive throughout. The review will be comprehensive, looking at the latest evidence about the objectives of the levy, its effectiveness in meeting those objectives, and the design of the levy, including the impact of devolution.
The terms of reference for the review will be published in spring 2019 and a working group will be established to inform it. The review will aim to conclude by the end of 2019.