Skip to main content
Loading…

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.  

Filter your results Hide all filters

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 6 December 2025
Select which types of business to include


Select level of detail in results

Displaying 3334 contributions

|

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

If you were here for the earlier session, you probably heard my question and I will ask much the same again. Would it be better to forget the levy and add it on to, say, business rates, corporation tax or income tax?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Would you accept that, although it is a triple tax, we all pay income tax and VAT? We all pay lots of taxes, but we still need that money.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

I am happy for anyone to come in, but you can start.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

So, you would be happy with the levy if it applied to more people. Should we just add the amount on to, for example, corporation tax, income tax or business rates?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

I accept that the developers do not like the levy, but we must find the money. Should we add it to business rates and all businesses would pay for it?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

That would add to the cost of collecting the levy.

As I understand it, the levy is to be based on floor area. Would it not be fairer to base it on value?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Okay. I want to move on to one of the other witnesses.

Ms Douglas, it sounds like Ms Kell would like to put this off for ever and ever. You said that it was not “fair” that the decent developers should pay for the bad behaviour of bad developers or bad manufacturers. Surely, tax is always like that. I reckon that I am a decent person, I am law abiding, and I pay tax for the police to deal with the bad people. Is that not just how tax works?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

So, would you spread the levy out further? Would you still have a levy but spread it out more?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Would the admin costs for that not be pretty horrific? Normally, we spend 1 per cent on admin for getting a tax, but this time we are up to about 10 per cent or thereabouts. If we go after every single manufacturer, the admin costs will be huge.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Fair enough. I will try a different question. There is the suggestion that a development with a small number of units would not pay the levy. Say that somebody builds a £1 million house out in the countryside. Surely, they should be paying a levy for that.