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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 6 December 2025
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Displaying 1053 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

Are you open to a sunset clause being inserted into the bill?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

Thank you.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Craig Hoy

Just in practical terms, how do you monitor that? Do you monitor when staff log in to and out of their computer, or do you do something more sophisticated?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Craig Hoy

You report a 99 per cent tax collection rate in 2024-25. For a layman, what does a 99 per cent collection rate mean?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Craig Hoy

Are you concerned that, because of the operation of LBTT, the amount that is declared could be less than the amount that is due?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Craig Hoy

That £3 million sounds significant, but if you missed a few additional dwelling supplement transactions, for example, you could get quite close to that figure quite quickly.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

I have a couple of quick questions. Any of us who have had casework on behalf of our constituents will know that, when something has gone wrong in relation to property developers and you check out the developer, you may find that many limited companies and other corporate constructs have been created around the business. How alert are you to that practice in the property development industry? If directors are not to be made liable for recovery of tax, how alert are you to the evolving nature of those corporate structures? Unless you recover the moneys at the point of the certificate of completion, those who are unscrupulous might find ways around the system.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

Minister, do you anticipate that the one-year delay to the introduction of the levy will have an impact on the ability of the industry to meet that target?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

So, that money was spent in-year, and you will have to use future revenues to make up for that.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

It is not just the concept that they are opposed to; they are saying that the practicality of it is significant. Mr Marra has referred to the principle of it, which is that some of the construction operators have had no interface with cladding at all and are saying that they would have to pay for the sins of others in the industry. Would you accept that there is a flaw in the design of the proposed levy?