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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

Revenue Scotland

Meeting date: 18 November 2025

John Mason

Okay—that is fine.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

John Mason

Thank you.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

I have just one or two questions. I do not know whether you were involved in this, but it has been estimated that the tax will bring in £30 million. I am not entirely sure who calculated that—I think that it is based on what the UK would get—but the fact is that we have a slightly different system. Have you been involved in estimating how much money will come in, or is that just a figure that you have been given to work with?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

If someone did not pay for some reason, there would just be a penalty, as we were talking about earlier.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

With regard to paragraph 4.5 of your submission, which relates to the phases of the delivery process, is what it sets out the normal order of things? It says that phase 1 is the business case; however, that did not happen first. The first thing to happen was phase 2—that is, the design and development of the programme, which took place from January to June 2025—and only after that was the business case developed. Is that the normal sort of order?

11:15  

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

So, if one huge house is built, it will be subject to the levy. There is no bottom limit on the number of buildings that have to be built in a development.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

And exactly what the value or number will be is still to be decided.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

No, it is absolutely a good thing. Obviously, though, it will have a knock-on effect.

We have mentioned different places or types of houses that might be excluded, but why have hotels been excluded? People already pay so much in Edinburgh that another few pounds will not hurt them.

12:30  

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

But there are quite a lot of hotels, and some are quite tall and will have some kind of cladding on them. Surely there is no difference between one person living in a flat for 365 days and 365 people living in a hotel room—it is exactly the same thing.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

Well, everybody else is trying to get you to have more exemptions—