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Committees Date published: 2 July 2019

Under Construction: Building the future of the sector in Scotland - Apprenticeship levy

Apprenticeship levy In relation to the apprenticeship levy, witnesses expressed concerns about companies being double levied, the transparency of the Scottish Government's use of the levy, and how users' needs can best be met through the levy.
Committees Date published: 21 April 2022

Subordinate legislation considered by the Rural Affairs, Islands and Natural Environment Committee on 20 April 2022 - Policy Background

However, there are no provisions that enable a regular vote by levy payers on the priorities for how the levy will be spent.
Date published: 27 March 2020

Revised UK Agriculture Bill 2020 - 8.6 Red Meat Levy

8.6 Red Meat Levy As noted above, Clause 33 on the Red Meat Levy makes provision for the creation of a scheme for levy monies collected at slaughterhouses to be redistributed between the UK levy bodies.
Date published: 4 September 2023

Visitor Levy (Scotland) Bill - Summary and key Bill documents

Visitor Levy (Scotland) Bill, Policy Memorandum.
Committees Date published: 21 April 2022

Subordinate legislation considered by the Rural Affairs, Islands and Natural Environment Committee on 20 April 2022

The horticulture ballot closed on 10 February 2021 with 61% voting “no” to the levy continuing. The ballot on the potato levy closed on 17 March 2021 with 66% voting “no” to the levy continuing.
Committees Date published: 31 October 2018

Pre-budget scrutiny report - Apprenticeship levy

Homes for Scotland explained the impact of the levy: Given that the Apprenticeship levy largely replaced money previously received to Scotland via the Barnett formula, we are led to believe that whilst the levy resulted in a higher allocation of monies to Scotland, this was off-set by Scottish public sector levy contribution which in the end resulted in a reduction in public spending power in Scotland by approximately £30m.
Committees Date published: 1 December 2023
Date published: 4 September 2023

Visitor Levy (Scotland) Bill

SB 23-33 Visitor Levy (Scotland) Bill The Visitor Levy (Scotland) Bill ("the Bill") aims to enable local authorities to introduce a levy on overnight accommodation in their areas, if they so choose.
Committees Date published: 1 December 2023

Subordinate legislation considered by the Rural Affairs and Islands Committee on 22 November 2023

The levy comprises two elements— a producer levy paid by the owner of the animal when it is presented to the market for slaughter; and a processor levy paid by the owner of the animal at the time it is slaughtered.
Date published: 4 September 2023

Visitor Levy (Scotland) Bill - What rate(s) can be set?

Retrieved from <a href="https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2023/05/visitor-levy-bill-business-regulatory-impact-assessment/documents/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria/govscot%3Adocument/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria.pdf" target="_blank">https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2023/05/visitor-levy-bill-business-regulatory-impact-assessment/documents/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria/govscot%3Adocument/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria.pdf</a> At the launch of the Visitor Levy (Scotland) Bill on 25 May, the Scottish Government's Minister for Community Wealth and Public Finance wrote to the Chief Secretary to the Treasury, seeking clarification on whether VAT would apply to a visitor levy.

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