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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

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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. Session 6: 13 May 2021 to 8 April 2026
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Displaying 4778 contributions

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Finance and Public Administration Committee

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.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Ultimately, the levy will be paid by house buyers, will it not? For example, if there are 10,000 houses in a year that qualify, the levy will effectively put up the price of those houses by £3,000. Developers will not take the cost out of their profits; they will pass it on to house buyers.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

How tied is the Government to the figure of £30 million a year? Will there be flexibility in the amount of the levy? If only 7,500 houses are built in a year, does that mean that the levy might be £4,000, or will it stick at £3,000—or whatever the figure happens to be? If it sticks at £3,000, for example, you would get only £22.5 million. Where are we in relation to flexibility?

Finance and Public Administration Committee

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

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I note that you did not mention campsites, John.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

I know that you are always keen to try to keep the cost of Revenue Scotland below 1 per cent of revenues collected, and that will be a bit of a challenge with the bill that we will be debating and discussing soon, but I will not go into that at the moment.

It appears that staff absences are an issue. I notice that you went from an average of 8.6 working days lost in 2023-24 to 10.7 in 2024-25, which is a jump. That means that your staff, on average, are off for more than two weeks each year, which is quite a lot.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

If one person was off sick for six months, that would have an impact on the figures.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

That concludes the committee’s questions. Are there any further points that you want to make, minister, before we wind up?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I thank you and your team of officials for your attendance this morning. That was our last evidence-taking session on the Building Safety Levy (Scotland) Bill, and the committee will report on its findings next month.

As that was the final item on our agenda, I thank everyone for their participation, and I close the meeting.

Meeting closed at 12:34.  

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

Good morning and welcome to the 31st meeting in 2025 of the Finance and Public Administration Committee. The first public item on the agenda is our annual evidence session with Revenue Scotland on how it fulfils its functions.

We are joined by Elaine Lorimer, the chief executive of Revenue Scotland, and Aidan O’Carroll, the chair of Revenue Scotland’s board. I welcome them to the meeting and invite Aidan O’Carroll to make a short opening statement.