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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

A lot of the devil in the detail will be in the secondary legislation. Presumably, you do not want the penalty regime to be disproportionate, but you want to ensure that it is a disincentive to anybody to misbehave. How far are you down the road of constructing what the penalties would be to ensure that they are proportionate and that the industry has some foresight of them?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

I presume that failure to register would be one of the things that would attract a penalty.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Craig Hoy

The principal tax that you collect at the moment is land and buildings transaction tax.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Craig Hoy

Some estate agents say that they are now advising customers early on in the process, even before viewing, about the burden that LBTT and potentially ADS will put on the transaction. However, when you speak to some conveyancing solicitors, there is still a sense that they are only as good as the information that the client gives them.

You are saying that you think that your compliance costs and your recoveries are quite good, where you have anticipated something. However, if, for example, someone is buying what appears to be their first property in the UK and happens to own a bolthole in Slovenia, what capacity do you have to find out whether ADS should apply to that? I assume that you will not trawl the land registry in Slovenia.

10:30  

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

Fine. With regard to exemptions, if there is a greater number of exemptions or a wider scope for them, the levy will bring in less income. Given that there is an acute rural housing crisis, we have heard from several stakeholders that exempting one part of rural Scotland—for example, the islands or hard-to-reach geographical territories—will not take account of the fact that the levy could have significant consequences in other rural areas. You mentioned thresholds in the levy, but would it not be simpler to identify a definition of rural Scotland and to exempt that entirely?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

Last week, Scottish Land & Estates put forward what it thought would be a good working model for a definition of rural Scotland. Would the Government be prepared to look again at the exemption to give clarity and surety to areas where there is an acute housing problem?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

Okay. My next question is about the funds that the Scottish Government has already received for remediation. In 2021, you received £95 million from the £1 billion building safety fund. What has that money been spent on?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

At the heart of the issue is public safety—people’s lives in buildings that are presently unsafe—and people’s livelihoods, because there are people who presently cannot or find it difficult to sell their property due to the cloud that hangs over them. The UK Government has said that, by 2029, 95 per cent of buildings that are taller than 11m will either have been remediated or a date for completion will have been set. What is the Scottish Government’s target in that respect?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

The developer community is saying to us that construction and product manufacturers and companies that have produced cladding are effectively getting away scot free. I recognise that many of them will have disappeared from the scene in the past eight years. What consideration has the Scottish Government given to extending the scope of the levy to include those who manufacture the products?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Craig Hoy

One of the critical elements, particularly for ADS, is the concept of being in an economic unit, which means, for example, that cohabiting couples will incur ADS even though one partner will not be on the title deeds of their partner’s property. That will be very complex for you to unpick, will it not? With ADS, there is an element whereby, if someone chooses to pay it, they are choosing to pay it.