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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. Current session: 13 May 2021 to 14 January 2026
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Displaying 1396 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

The reality of where we are is that either the funding has to come from the Government’s capital budget—as the bulk of it will—or a relatively small proportion of it has to come from the industry. We are taking the same approach that has been taken down south in that regard, and we think that it is a proportionate response.

There is obviously scope for developers who are responsible for dealing with identified buildings that they were involved in to take measures to address that by pursuing the supply chain further down. It is true to say that we have extended the period in which developers are able to do that, but, as you identified, the complexity is such that the right option for us to take is to levy the charge on the developers for some of the cost.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

No. Unlike the system in England, which is based on the size of the development, we in Scotland are giving each developer an allocation that they can build levy free. Therefore, it is quite possible that small house builders, say, might not build their quota, which would mean that all—or the majority—of what they built would be levy free.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Those housing issues affect all local authorities across the country, including in urban areas. There are clearly significant challenges in our cities—nobody would deny that. If we get into defining what we mean by the terms rural, semi-rural, small town, large town, city, or suburban, we could end up in quite a complicated space. We have stuck clearly to the definitions of rural and remote that are already in place. As I said, the application of the thresholds will significantly and disproportionately provide beneficial support for rural areas.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

All that money will eventually be spent on the remediation of buildings, but the issue is that we need to go through the legal process of identifying who the building owners are—we had to put in place the legal powers to do that. We need to go through the call for bringing forward buildings and then the assessment process, which has been funded, before we can start the remedial works. Work has started on a small number of buildings, but—

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Again, that it outside my portfolio. I will defer to officials to give some background information on that question.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

It is important that the sector is asked to pay the tax. A building safety levy is a measure that has been taken forward by Conservative and Labour Governments south of the border, so our establishment of a building safety levy is absolutely no different from what is happening elsewhere in the UK.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Ivan McKee

First, regarding the underspend, we are confusing a number of different issues. The bulk of the underspend was due to the final phase of the winding down of European structural funds. That addresses that point.

We are now moving into the budget-setting process for next year and I can give an absolute guarantee that economic growth is central to the Government’s mission. It is one of the First Minister’s four priorities and we absolutely recognise the centrality of skills provision in that agenda to enable us to drive growth across the economy. That will absolutely be given its place in any discussion about the allocation of funds in the budget process.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Ivan McKee

Exactly.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Ivan McKee

Let us explore that issue, because it is important. Let us look at the health and social care budget, which involves the biggest transfer. When it comes to the health and social care environment, the whole thesis is that it is cheaper, more cost effective, better for the individual and better for outcomes for people to be moved through the system into social care. To some extent, the reason that that does not happen is that the funding is not there for that. If we look at the health and social care budget in the round, we can see that it is more cost effective to have that money in the social care environment than it is to have it in the health environment. In order to recognise that balance, the funding is in the same portfolio.

However, the reason for the transfer is that the delivery of social care takes place in the local government portfolio. Part of the issue is that, if we were to keep those aspects of spend completely separate, that would create restrictions on spending on social care, which would affect our ability to invest to the extent that we need to in order to free up beds in acute hospitals. That is a concrete example of the policy being in one place and the delivery being somewhere else, and the need for the relevant budgets to reflect that.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Ivan McKee

Yes—if we spread things out over 365 days, it represents about three days.