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Chamber and committees

Question reference: S6W-24897

  • Asked by: Paul Sweeney, MSP for Glasgow, Scottish Labour
  • Date lodged: 29 January 2024
  • Current status: Answered by Tom Arthur on 16 February 2024


To ask the Scottish Government whether it will progress a feasibility study regarding the Chartered Institute of Building's proposal for a demolition levy.


The Scottish Government currently has no plans to undertake a feasibility study into a Demolition Levy. Whilst the Scottish Government shares the Chartered Institute of Building’s concerns around carbon emissions from demolition and the preservation of our built environment, introducing a new fiscal measure is a lengthy and complex process. The Scottish Government believes the most expedient and appropriate solution is for the UK Government to address the VAT imbalance between new build and retrofit / refurbishment.