The Scottish Parliament has unanimously approved a new tax aimed at encouraging the use of recycled materials in the construction industry.

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.