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Parliament dissolved ahead of election

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

During dissolution, there are no MSPs and no parliamentary business can take place.

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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 3697 contributions

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Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

The English system—which, if I understand it correctly, does not provide developers with a certificate unless they have paid—seems quite draconian, if you like. However, it is also quite definite. It would seem to imply—to me, at least—that, if a developer wanted to sell a building, they would have to pay the tax. Is our process a bit less certain?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

Okay. Thanks.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

How many different rates might we have? Just one?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

So it will be a lot simpler than it is in England.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

Thank you. I am trying to be helpful.

The Delegated Powers and Law Reform Committee raised a point about your getting the power to modify any enactments, including the bill. What is your response to those concerns?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

John Mason

Your annual report and accounts talks about the pension benefits of the senior leadership team. Those appear to have gone up quite a lot.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

John Mason

I thought that might be the case.

As the convener mentioned, you have a target of 1 per cent of total revenues going to administration. Your admin costs went up from 0.87 per cent of revenues the previous year to 0.93 in 2024-25. I take your point that you are preparing for new taxes, and, as the convener also said, we will discuss the building safety levy in the next part of this meeting. However, even though the levy will be quite small, is it liable to push you over the 1 per cent?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

John Mason

Fair enough. Presumably, with landfill tax, although the revenue is falling, the admin costs for it are much the same.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

John Mason

Going back to your staff, I note your comments about the hybrid operating model. Will you tell us about that? My reading of it is that staff have flexibility, but they must be in for key business activities, including new-start induction and board and committee meetings. Can the staff work entirely at home unless they have a special meeting to go to, or is that not the case?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

John Mason

Some organisations have moved away a bit from home working and have insisted that people are in the office two or three days a week. You do not have that kind of rule.