The bill will essentially deliver a devolved version of the UK aggregates levy, currently set at £2.03 per tonne.

The Scottish government has expressed an ambition to boost the use of recycled construction materials but has not yet indicated if it will increase the tax to encourage such measures.

Finance and Public Administration Committee convener Kenneth Gibson said: “The committee is supportive of the bill’s aims. However, we note the current lack of available data collected by HMRC under the current UK scheme.

“Significantly more research and data are needed to inform the rate-setting process in a way that will contribute to the environmental aims stated in the policy memorandum.

“We also have concerns at the number of quarries from which aggregates are not being taxed; an issue that must be addressed.

“The policy memorandum states that the bill will support the Scottish government’s ambitions for a circular economy through encouraging the minimum necessary exploitation of primary aggregates … maximising the use of secondary and recycled aggregates, and … incentivising innovation and development or alternative materials”

“To contribute to fulfilling these environmental ambitions Scottish ministers must consider whether or not to increase the levy once it’s devolved.

“We would like to see more action being taken to incentivise investment in recycling and diverting material from landfill and look forward to receiving the results of a Scottish government survey, currently being undertaken which will help inform decisions around rate setting.”