The Scottish Government is seeking views on a new tax that would aim to incentivise the use of recycled materials in construction.
The Scottish Aggregates Levy will replace the current UK-wide tax, which is payable when newly quarried products are used for commercial purposes.
The current charge is priced at £2 per tonne, having been frozen in 2009 by the UK Government, but the Scottish Government has said it will not lay out its plans for the rate at this stage.
