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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

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

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

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Thank you for that opening statement. The most interesting thing to come out of it is the one-year deferment, which has come out of the blue as far as the committee is concerned.

On the figures that you gave—£360 million to £450 million—I assume that that is over a period of 12 to 15 years. You also mentioned the figure of £1.7 billion, so 20 to 25 per cent of the cost of cladding will be paid for by the levy if it is collected at £30 million a year.

If the levy is going to be deferred until 2028, does that mean that work on cladding remediation will be deferred? Work has been undertaken on only a couple of buildings so far, yet it is more than eight years since Grenfell.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

If bringing in the levy in 2028 will not impact on remediation initially, does that mean that 100 per cent of the cost of initial remediation will be met from existing taxation streams?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

There is a recurring theme here.

Developers have said that developments on brownfield sites cost more because of the need for remediation, and they are looking for relief for such sites. However, given that it is envisaged that the levy will bring in £30 million, if we have reliefs and we exclude sites of a particular size, sites in rural areas and so on, the net in which we can catch people will become smaller, which means that the fee will have to go up or less will be collected. Where are you as regards discussions on the issue of urban brownfield sites?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Many developments include an affordable housing component. If there is any reduction in the amount of private housing that is built, what impact will that have on the delivery of affordable housing?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

If you want to collect the same amount of money, will that not mean that greenfield sites will be impacted more?

Finance and Public Administration Committee

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

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

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?