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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 3 December 2025
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Displaying 3978 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

You feel that everything has been covered.

Thank you, Elaine, for all the years of service that you have given to Revenue Scotland and I wish you all the best in your retirement. I am sure that you will be sadly missed by your colleagues and, indeed, by the Parliament. I wish you all the very best in your future endeavours.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

We will have a two-minute break to allow a changeover of witnesses.

11:33 Meeting suspended.  

11:39 On resuming—  

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

On the assurances that are provided by the accountable officer, I understand that some issues were raised in respect of financial controls in the organisation. Some additional matters were identified internally to do with backlogs of work within the finance function.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

In his opening statement, Aidan O’Carroll talked a lot about digital issues and the need to invest more in digital services and so on. There is a whole list of different programmes that you are investing in. What work is being done to ensure interoperability with existing Scottish Government digital platforms?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Thank you. I open up the session to colleagues around the table, starting with Michael Marra.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

The definition in the bill includes purpose-built student halls of residence, but there is an intention to exclude from the levy hotels, residential accommodation where personal care is provided, hospitals, hospices, prisons, residential accommodation for school pupils, affordable housing and so on. However, we have a range of other caveats from the developers that they hope that the Scottish Government will look at. For example, some have said that the levy should not apply to developments of fewer than 50 units—I can imagine the impact on the collection of the levy if that were brought in. Others say that rural areas such as Knoydart should not be included. There is a whole load of different possible caveats.

How open is the Scottish Government to considering such caveats? Developers have said that the levy will be a disincentive in relation to some sites. That will mean that fewer houses will be built, which will impact on housing supply. In addition, if four people, on average, are usually employed to build a house, and they are not employed to build that house because of the impact of the levy, they will not be paying taxes, which will have a wider impact on taxation in Scotland.

The developers say that the unintended consequences could be significant. What work has the Scottish Government been doing to look at that issue? Is there any elasticity in that regard?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Where do you feel that you are in that process?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

That is a really interesting and significant comment, because we understood that the figure would be significantly higher than that—by a factor of 10 or more. You can pare back your costs, but a balance needs to be struck between paring back in relation to the efficiency of expenditure on collection and ensuring that you collect the money. Do you feel that you are at the optimum point, as the bill stands?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Of course, the developers—who are less than enthusiastic about the levy—still do not think that that is late enough, as you will probably be aware.

The collection costs of the levy will be paid back, but has there been any downward pressure on the initial set-up costs, or are those still at the £3.7 million figure that we were led to believe they would be?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I appreciate your diplomatic use of word “slightly” there.