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Last updated:
4 November 2025
Consumer Scotland Annual Report and Update
Our overall engagement score was 68% which compares favourably with other public sector bodies.
Official Report
Meeting date:
5 October 2021
Meeting of the Parliament (Hybrid) 05 October 2021
There are acute labour market shortages in the economy and, at this stage, comparatively low levels of unemployment.
Last updated:
17 March 2026
SPBill73BS062026
(c) Claim for repayment under section 106, 107 or 108 of this Act.”. 38 Failure to register for levy etc. (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 10 (2) In section 209(1)(a) (penalties for failure to register for tax etc.), after sub-paragraph 1 (iv) insert— “(v) section 15 of the BSL(S) Act 2026 (duty to register for levy), (vi) section 18 of the BSL(S) Act 2026 (registration: notification and compliance),” 15 (3) In section 210(4) (amount of penalty for failure to register for tax etc.), for “Scottish landfill tax or Scottish aggregates tax” insert “Scottish landfill tax, Scottish aggregates tax or the Scottish building safety levy”. 39 Failure to request approval of tax representative appointment (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 20 (2) After 216I (Power to change penalty provisions in Chapter 5A) insert— “C HAPTER 5B P ENALTIES RELATING SOLELY TO S COTTISH BUILDING SAFETY LEVY 216J Failure to request approval of tax representative appointment: Scottish building safety levy 25 (1) This section applies to a person who— (a) becomes subject, in accordance with regulations under section 22(1) of the BSL(S) Act 2026, to an obligation to request Revenue Scotland’s approval for the appointment of the person’s tax representative, but (b) fails (with or without making the appointment) to make the request as 30 required by the regulations. (2) The person is liable to a penalty of £10,000.”. 40 Failure to notify cessation of eligibility for group treatment or of having place of business in UK (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 35 (2) After section 216J (as inserted by section 39(2)) insert— 23 Building Safety Levy (Scotland) Bill Part 5—Penalties “216K Failure to notify cessation of eligibility for group treatment or of having place of business in UK: Scottish building safety levy (1) This section applies to a person who— (a) fails to notify Revenue Scotland, under section 26(1) of the BSL(S) Act 5 2026, that the person has ceased to be eligible to be treated as a member of a group for the purposes of that Act, or (b) fails to notify Revenue Scotland, under section 26(2) of the BSL(S) Act 2026, that the person has ceased to have an established place of business in the United Kingdom. 10 (2) The person is liable to a penalty of £500.”. 1 41 Failure to notify change to group treatment application or notification (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216K (as inserted by section 40(2)) insert— “216L Failure to notify change to group treatment application or notification: 15 Scottish building safety levy (1) This section applies to a person who fails to comply with section 27 of the BSL(S) Act 2026. (2) The person is liable to a penalty of £250.”. 42 Failure to provide security 20 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216L (as inserted by section 41(2)) insert— “216M Penalty for failure to provide security: Scottish building safety levy (1) This section applies to a person who fails to comply with a requirement by Revenue Scotland under section 32 or section 33 of the BSL(S) Act 2026 to 25 provide security for the payment of the Scottish building safety levy. (2) The person is liable to a penalty of £20,000.”. 43 General provisions for penalties relating to the Scottish building safety levy (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216M (as inserted by section 42(2)) insert— 30 “216N Reasonable excuse for failures under Chapter 5B (1) If a person (“P”) satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for a failure to comply with a requirement imposed by or under the BSL(S) Act 2026 as described in section 216J(1), 216K(1), 216L(1), or 216M(1), liability to a penalty does not arise in relation to that 35 failure. (2) For the purposes of subsection (1)— (a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P’s control, 24 Building Safety Levy (Scotland) Bill Part 5—Penalties (b) where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and (c) where P had a reasonable excuse for the failure but the excuse has ceased, 5 P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased. 216O Assessment of penalties under Chapter 5B (1) If a person becomes liable to a penalty under this Chapter, Revenue Scotland must— 10 (a) assess the penalty, and 1 (b) notify the person. (2) A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued. (3) An assessment of a penalty under this Chapter— 15 (a) is to be treated for enforcement purposes as an assessment to tax, and (b) may be combined with an assessment to tax. (4) An assessment of a penalty under this Chapter must be made within the period of 12 months beginning with whichever is the later of— (a) the date on which the person became liable to the penalty, or 20 (b) the date on which Revenue Scotland first became aware of the person’s liability to the penalty. 216P Power to change penalty provisions in Chapter 5B (1) The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter. 25 (2) Provision under subsection (1) includes provision— (a) about the circumstances in which a penalty is payable, (b) about the amounts of penalties, (c) about the procedure for issuing penalties, (d) about appealing penalties, 30 (e) about enforcing penalties. (3) Regulations under subsection (1) may not create criminal offences. (4) Regulations under subsection (1) may modify any enactment (including this Act). (5) Regulations under subsection (1) do not apply to a failure which began before 35 the date on which the regulations come into force.”. (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (la...
Last updated:
10 February 2026
SPBill73AS062026
(b) Amended return under section 83 of this Act. 40 (c) Claim for repayment under section 106, 107 or 108 of this Act.”. 22 Building Safety Levy (Scotland) Bill Part 5—Penalties 38 Failure to register for levy etc. (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 209(1)(a) (penalties for failure to register for tax etc.), after sub-paragraph (iv) insert— 5 “(v) section 15 of the BSL(S) Act 2026 (duty to register for levy), (vi) section 18 of the BSL(S) Act 2026 (registration: notification and compliance),” (3) In section 210(4) (amount of penalty for failure to register for tax etc.), for “Scottish landfill tax or Scottish aggregates tax” insert “Scottish landfill tax, Scottish aggregates 10 tax or the Scottish building safety levy”. 1 39 Failure to request approval of tax representative appointment (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After 216I (Power to change penalty provisions in Chapter 5A) insert— “C HAPTER 5B 15 P ENALTIES RELATING SOLELY TO S COTTISH BUILDING SAFETY LEVY 216J Failure to request approval of tax representative appointment: Scottish building safety levy (1) This section applies to a person who— (a) becomes subject, in accordance with regulations under section 22(1) of 20 the BSL(S) Act 2026, to an obligation to request Revenue Scotland’s approval for the appointment of the person’s tax representative, but (b) fails (with or without making the appointment) to make the request as required by the regulations. (2) The person is liable to a penalty of £10,000.”. 25 40 Failure to notify cessation of eligibility for group treatment or of having place of business in UK (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216J (as inserted by section 39(2)) insert— “216K Failure to notify cessation of eligibility for group treatment or of having 30 place of business in UK: Scottish building safety levy (1) This section applies to a person who— (a) fails to notify Revenue Scotland, under section 26(1) of the BSL(S) Act 2026, that the person has ceased to be eligible to be treated as a member of a group for the purposes of that Act, or 35 (b) fails to notify Revenue Scotland, under section 26(2) of the BSL(S) Act 2026, that the person has ceased to have an established place of business in the United Kingdom. (2) The person is liable to a penalty of £500.”. 23 Building Safety Levy (Scotland) Bill Part 5—Penalties 41 Failure to notify change to group treatment application or notification (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216K (as inserted by section 40(2)) insert— “216L Failure to notify change to group treatment application or notification: 5 Scottish building safety levy (1) This section applies to a person who fails to comply with section 27 of the BSL(S) Act 2026. (2) The person is liable to a penalty of £250.”. 42 Failure to provide security 10 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 1 (2) After section 216L (as inserted by section 41(2)) insert— “216M Penalty for failure to provide security: Scottish building safety levy (1) This section applies to a person who fails to comply with a requirement by Revenue Scotland under section 32 or section 33 of the BSL(S) Act 2026 to 15 provide security for the payment of the Scottish building safety levy. (2) The person is liable to a penalty of £20,000.”. 43 General provisions for penalties relating to the Scottish building safety levy (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216M (as inserted by section 42(2)) insert— 20 216N Reasonable excuse for failures under Chapter 5B “ (1) If a person (“P”) satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for a failure to comply with a requirement imposed by or under the BSL(S) Act 2026 as described in section 216J(1), 216K(1), 216L(1), or 216M(1), liability to a penalty does not arise in relation to that 25 failure. (2) For the purposes of subsection (1)— (a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P’s control, (b) where P relies on any other person to do anything, that is not a 30 reasonable excuse unless P took reasonable care to avoid the failure, and (c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased. 35 216O Assessment of penalties under Chapter 5B (1) If a person becomes liable to a penalty under this Chapter, Revenue Scotland must— (a) assess the penalty, and 24 Building Safety Levy (Scotland) Bill Part 6—Reviews and Appeals (b) notify the person. (2) A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued. (3) An assessment of a penalty under this Chapter— 5 (a) is to be treated for enforcement purposes as an assessment to tax, and (b) may be combined with an assessment to tax. (4) An assessment of a penalty under this Chapter must be made within the period of 12 months beginning with whichever is the later of— (a) the date on which the person became liable to the penalty, or 10 (b) the date on which Revenue Scotland first became aware of the person’s 1 liability to the penalty. 216P Power to change penalty provisions in Chapter 5B (1) The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter. 15 (2) Provision under subsection (1) includes provision— (a) about the circumstances in which a penalty is payable, (b) about the amounts of penalties, (c) about the procedure for issuing penalties, (d) about appealing penalties, 20 (e) about enforcing penalties. (3) Regulations under subsection (1) may not create criminal offences. (4) Regulations under subsection (1) may modify any enactment (including this Act). (5) Regulations under subsection (1) do not apply to a failure which began before 25 the date on which the regulations come into force.”. (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (la...
Official Report
Meeting date:
6 November 2019
Meeting of the Parliament 06 November 2019
This Government has dismantled our ability to compare ourselves internationally and with ourselves.
Last updated:
22 February 2024
BB20240222
S6W-25637 Alexander Burnett: To ask the Scottish Government, in light of the increase in the number of storms in Scotland in recent months compared with 2022-23, whether it will increase Scottish Forestry’s budget to reflect the increase in its workload due to these storms.
Official Report
Meeting date:
23 March 2023
Meeting of the Parliament 23 March 2023
I have nothing to add to what I have already said, except this: the SNP remains the only mass membership party in this country.
Official Report
Meeting date:
23 June 2021
Meeting of the Parliament (Hybrid) 23 June 2021
We have 8.5 qualified nurses and midwives per 1,000 people, compared to 5.9 per 1,000 in England. However, I do not seek to minimise the points that Jackie Baillie raises.
Official Report
Meeting date:
9 November 2023
Meeting of the Parliament 09 November 2023
Even though the UK’s productivity levels are low compared with other countries, Scotland is even further behind.
Last updated:
7 March 2023
BB20190920
Amendments may be lodged until 4.30 pm on any sitting day, except on the last lodging day for each Stage, when the deadline is 12 noon.
