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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 7 December 2025
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Displaying 3334 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Ms Gardiner, that is a fourth witness who has made that argument—three made it earlier, and we will come back to Ms Johnson later. It sounds like an argument that, if the housing sector—or the building sector or whatever we call it—is struggling, it would be better for the money to come out of general taxation. That would also save us money—Revenue Scotland is going to spend something like £3.7 million in the first year, which is more than 10 per cent of the money that we would get from levy. It seems to me like a strong argument: forget the levy, let us just put it on income tax.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

You are not totally opposed to a levy, but maybe we should look at it in more detail.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

I accept all that. The thing is, we have a problem. You are telling us what is wrong with the levy and you are suggesting that we make more exemptions and so on, but we still have to raise the money, as the convener was suggesting. Do you have any suggestions, or do you feel that it is not your job to suggest alternatives?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

We would all agree with that. There is the question of whether we have the powers, but I accept that we need to pursue that with other witnesses. We got the impression from the Scottish Government that the window that it has been given to operate in is quite limited by Westminster. It is not a tax that we could just do anything with.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Do you not have an alternative?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

That could take for ever. It could be in 50 years’ time.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Did the developer have no responsibility to check the materials that it was using?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

I will come back to Ms Jackson. Can you say what we should do if we do not do the levy? Also, surely, if a person is spending £1 million on a house, an extra £5,000 or £10,000 does not matter to them, so, surely, they should be paying a levy.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Ms Johnson, you have been the most supportive of the levy so far this morning. Can you defend it? Would we not be better just adding 0.1p to income tax, say, which would mean that we were not targeting the building sector?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

But are you against the levy?