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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: 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.

Finance and Public Administration Committee

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

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 the 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

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

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

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

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

I was particularly interested in the part of your written evidence that states:

“the industry is already making significant contributions both voluntarily and via UK taxation to remediate cladding that they were led to believe was safe”.

I asked the witnesses on the first panel about this as well. Is it fair just to blame the manufacturers but build with whatever they give you, or do builders and developers bear some responsibility for checking the safety of the materials that they use?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

I have a final question—whoever wants to respond to it can. It has been suggested that the levy should be used only for cladding remediation. However, the bill talks about it being used for wider safety issues. Reinforced autoclaved aerated concrete is another big issue, and other people have said that some other issue will come down the line. Would it be wiser for the levy to have a wider use, so that we can use the funds not only on cladding remediation but on other things, or should the funds be purely used on cladding remediation?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Does Scotland have the power to do that? You are not sure.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

I will leave it at that, convener.