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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

When we took evidence from the developers—we took evidence from two panels, neither of which was particularly enthusiastic—one supported the levy and others did not. Another concern that was raised was the fact that the levy is to be imposed on developers, some of whom have had absolutely nothing whatsoever to do with cladding, whereas people who were directly involved in cladding, such as the designers, architects or manufacturers—some of whom might not be in the country—are not being expected to pay. Frankly, there is a real sense of bitterness among some of the developers, who are asking why they should have to pay for someone else’s mistakes when the people who actually made those mistakes are not being expected to pay anything. That is a major issue with the levy.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

Yes, it does. I will not go down a rabbit hole and ask a lot more questions on that topic, because of time constraints and other issues that I want to cover. However, that was informative.

On issues arising from last year’s evidence session, we talked about user satisfaction being 76 per cent. On that rating, Elaine, you said:

“We think that it is good, but it is not good enough.—[Official Report, Finance and Public Administration Committee, 19 November 2024; c 41.]

What is the position on user satisfaction now?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

I could only work from home if there was no chocolate or there were no crisps in the house and there was a lock on the fridge to which I did not have the key.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

That concludes questions in our annual governance evidence session with Revenue Scotland. Would the witnesses like to make any further points before we conclude this part of our deliberations?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

Thank you. I will not say goodbye just yet, because you are about to take part in the next session. These are really important sessions and they are very interesting for the committee in seeing how Revenue Scotland is progressing.

10:38 Meeting suspended.  

10:42 On resuming—  

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I will add something and then Mr Lindsay can comment. You talked about ensuring that the tax works. What do you mean by that? In the previous evidence session, John Mason touched on the point that Revenue Scotland is very proud of the fact that less than 1 per cent of tax revenue is used for administration, but I do not think that anybody thinks that that will be the case for the building safety levy. We are talking about administration costs of £300,000 for a tax take of, we hope, about £30 million. What do you mean when you talk about a tax working? Money can be collected, but where do efficiency, effectiveness and acceptability fit in, Mr Lindsay?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

In paragraph 1.4 of your submission, you said:

“Revenue Scotland has and continues to give advice, support, and assistance to the Scottish Government in relation to the practical impact on the administration of the tax regime contemplated by this Bill.”

Do you have concerns about some of the practicalities of the introduction of the bill, as was suggested in the submission?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

Thank you very much. I have hogged enough of your time and colleagues are keen to come in.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I suppose that, to an extent, we are in Laffer curve territory. Basically, developers are saying that the building safety levy could have a bigger impact on the overall income of the Scottish Government if it has the unintended consequence of reducing the taxation that comes from other areas. For example, Miller Homes said that, a few years ago, it built a quarter of its houses in Scotland but now the figure is only 14 per cent, because it feels that the regulatory burden here is already too high relative to that in other parts of the UK, notwithstanding the legislation that has been passed in England. What would you say to companies such as Miller Homes that feel that they will have to pay yet more, when they are already paying in the region of £25,000-plus in tax per new house?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

We continue our evidence taking on the Building Safety Levy (Scotland) Bill. I welcome to the meeting Ivan McKee MSP, Minister for Public Finance. The minister is supported by officials from the Scottish Government: Stephen Lea-Ross, director of the directorate for cladding remediation; Lorraine King, deputy director of the directorate for tax; Hannah Taylor, bill team leader in the directorate for tax; and Hugh Angus, a lawyer in the legal department.

I refer members to my entry in the register of members’ interests.

I welcome our witnesses to the meeting and invite the minister to make a short opening statement. Good morning, minister.