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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

I am happy for anyone to come in, but you can start.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

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

Building Safety Levy (Scotland) Bill: Stage 1

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

Building Safety Levy (Scotland) Bill: Stage 1

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

Building Safety Levy (Scotland) Bill: Stage 1

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

Building Safety Levy (Scotland) Bill: Stage 1

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.

Finance and Public Administration Committee

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

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

But are you against the levy?

Finance and Public Administration Committee

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

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Do you not have an alternative?