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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

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

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

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

Finance and Public Administration Committee

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

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

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

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

I call Michelle Thomson, to be followed by Michael Marra.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 11 November 2025

Kenneth Gibson

That figure represents about three or four days’ expenditure by the Scottish Government.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

Your view is that it is not.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

There is more that I could ask about, but colleagues want to come in.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

We continue our evidence taking on the Building Safety Levy (Scotland) Bill. I welcome to the meeting Hazel Johnson, director of Built Environment Forum Scotland; Anna Gardiner, senior policy adviser at Scottish Land & Estates; and Josie Sclater, senior policy officer at the Scottish Property Federation. Thank you, everyone, for your written submissions.

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

As with the previous panel, we have approximately an hour for this evidence session, so I will move straight to questions.

Hazel, your submission is somewhat different from everyone else’s, as you say:

“An appropriate levy on future residential builds is a logical route for setting foundations to protect people from this situation, in which defects are discovered years or decades after construction, but public bodies, owners and other stakeholders do not have access to the level of resources required to deal with them.”