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Scotland reviews aggregates levy

The Scottish Government has appointed consultancy Eunomia to review options for a Scotland-specific aggregate levy.

Scotland is at present covered by the UK levy, introduced in 2002, to promote the use of recycled aggregates by taxing those from new sources.

Powers over this are due to pass to the Scottish Government, which wants to adapt the levy to help it reach its goal of a zero-waste society.

Eunomia has previously found that construction waste accounts for 44% of all waste arising in Scotland, while only 20% of construction aggregates demand is met by recycled materials.

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