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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 21 November 2025
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Displaying 1901 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

That feels pretty fundamental to the operation of the policy. The bill is at stage 1 in its parliamentary process, but you think that a scheme could come forward that would allow for local operation. Would that not be a fundamental change to the way in which you, as Revenue Scotland, approached the issue in your work?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

There is probably a distinction to be made with regard to design: there is the design of the policy—that is, what it actually does—and then there is the design of your systems. It is worth clarifying that they are, in essence, two different things.

On the issue of timing, the legislative and policy development process for this levy feels very different to the process for the Scottish aggregates tax. I know that you have set out the reasons for some of that, but my point is that we, as a committee, were able to look at that tax and understand the mechanisms and its general impact, even though the rate had not yet been set. By the time that the committee had reached this stage of the process with that tax, it was pretty clear to us what we, as a country, were getting as a result of it.

This time, the process feels simultaneously very slow—after all, we are eight and a half years on from Grenfell and the need to deal with this huge problem—and incredibly rushed in the way that it has been pulled together at this point in the parliamentary session. Can you tell us about the contrast that you have found between the process of developing SAT and developing this tax?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Do you anticipate that the advent of the levy funds will significantly accelerate that work?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Mr Angus, could you repeat that into the microphone? I realise that you are giving advice to the minister on the hoof, but it would be good for us to hear it as well.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

But does that mean that there could be a risk of a lack of sensitivity to local circumstances? The evidence that we have had from house builders is that a one-size-fits-all approach across the country risks having an impact on very different housing markets—Edinburgh versus the Highlands, for example. I understand your point about efficiency, but part of the trade-off will be greater sensitivity to local circumstances.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Good afternoon, minister. The polluter-pays principle has been raised. Is the building safety levy a polluter-pays tax?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Do you recognise that the tax will be paid by people who have never used the materials that we are talking about or built any of the buildings in question?

12:00  

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

I will, because there is great concern in the industry about the lack of a horizon that will allow people to predict their investment profiles for housing, at a time when we have an incredibly low completion rate for housing in Scotland and a national housing emergency. It has to be a concern that there is no visibility for the people who are making those investment decisions, unless we are talking years in the future.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

What do you think would be reasonable?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

There will be clarity about the implementation date but not a trigger for the date for the information set that the sector is looking for, which is how much the levy will cost the sector and how it will operate. At the moment, you are just setting the end point rather than the trigger for the information about the levy. Looking at the short period that is available—not just in this committee—are you confident that you can get all that done? Is the idea to introduce secondary legislation after May but before the recess?