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Official Report Meeting date: 8 May 2025

Meeting of the Parliament 08 May 2025

The Scottish Government has made clear our concern about the extension and scale of the energy profits levy. I urge the UK Government to engage with the industry to address the fiscal realities and implications of the UK Government’s position.
Official Report Meeting date: 5 December 2023

Meeting of the Parliament 05 December 2023

Many businesses pay an apprenticeship levy, but the fact is that not every penny of that levy goes towards apprenticeships.
Official Report Meeting date: 17 January 2018

Meeting of the Parliament 17 January 2018

The levy has been subjected to criticism in The Daily Telegraph, which is not an organ of the press that I normally read.
Questions and Answers Date answered: 6 October 2022

S6W-11181

It provides up to £15,000 of training support to UK Apprenticeship Levy payers, and up to £5,000 is accessible to non-levy paying SMEs.
Official Report Meeting date: 22 March 2022

Finance and Public Administration Committee 22 March 2022

Are you talking about just those levies, or would you seek to have additional levies devolved?
Committees Last updated: 14 August 2025

Consumer Scotland

It began operating in 2022 and is funded through a combination of core funding by the Scottish Government and levy arrangements with regulated industries.
Committees Date published: 15 November 2024

Report tracking the work of the Local Government, Housing and Planning Committee 2023-24 - Local Government

In pursuing these themes, the Committee will continue to undertake work this year in relation to: The Local Governance Review The New Deal with local government The financial sustainability of local government Understanding barriers to local elected office In addition, the Committee will continue to monitor progress in relation to its work on: Post-legislative scrutiny of the Community Empowerment (Scotland) Act 2015 Community Councils Community Wealth Building Visitor Levy...
Date published: 4 September 2023

Visitor Levy (Scotland) Bill - Summary of the Scottish Government's "national discussion" on tourist taxes, in 2018 and 2019

Summary of the Scottish Government's "national discussion" on tourist taxes, in 2018 and 2019 The Scottish Government held two consultation exercises leading up to the development of its Visitor Levy Bill: a “national discussion” with representatives of the tourism industry and local authorities in 2018 and early 2019, and a wider public consultation held ...
Date published: 13 December 2021

Scottish Budget 2022-23 - GDP forecast

Retrieved from https://www.fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-december-2021/ [accessed 9 December 2021]It is worth noting the following factors that contribute to the GDP outlook: Household disposable income is forecast to decrease due to increased inflation, and also because of higher taxes (including the Health and Social Care Levy, introduced by the UK government).
Committees Date published: 5 June 2020

Local Government and Communities Committee Annual Report 2019/20 - Empty homes in Scotland

Its recommendations included calling for the introduction of compulsory sales orders to tackle the blight of empty homes and for Councils to stop using the council tax levy, which allows local authorities to remove the discount on empty properties and charge a council tax increase of up to 100%, as a revenue raising tool.

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