Question reference: S6W-24499
- Asked by: Daniel Johnson, MSP for Edinburgh Southern, Scottish Labour
- Date lodged: 15 January 2024
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Current status: Answered by Tom Arthur on 23 January 2024
Question
To ask the Scottish Government, in light of the proposed introduction of a non-domestic rates public health supplement on retailers, as set out in its Budget for 2024-25, what alternative levies or taxes it considered as a means of generating additional revenue.
Answer
The announcement in the Scottish Budget 2024-25 signalled the Scottish Government’s intent to explore the reintroduction of a Public Health Supplement for large retailers in advance of the next Budget. As set out in the 2024-25 Scottish Budget publication, the Scottish Government has however committed to introduce or explore six new taxes. These comprise three national taxes: Scottish Aggregates Tax, Air Departure Tax, and a Building Safety Levy; and three local taxes: Visitor Levy, Cruise Liner Levy, and a Local Carbon Land Tax.