The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3675 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 11 November 2025
John Mason
I will leave it at that, convener.
Finance and Public Administration Committee [Draft]
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]
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]
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]
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]
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]
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]
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]
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]
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.