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Questions and Answers Date answered: 19 September 2025

S6W-40220

To ask the Scottish Government what its response is to the Scottish Retail Consortium’s suggestion in its Scottish Budget 2026-27 recommendations paper that there should be no new levies or taxes on retailers. I refer the member to the answer to question S6W-40219 on 19 September 2025.
Questions and Answers Date answered: 27 February 2025

S6W-34071

The oil and gas fiscal regime - including the Energy Profits Levy or "windfall tax" - are wholly reserved to the UK Government, as are decisions on how to spend the revenues raised.
Questions and Answers Date answered: 16 February 2024

S6W-25171

On 6 October 2022, the Scottish Government committed to extending the Day Nursery Rates Relief. The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023 which came into force on 1 April 2023 removed the end date for this relief.
Last updated: 28 January 2025

Budget_CabSecFLGToConvener_27Jan25

Council Tax on Second homes and empty properties – Ross Greer MSP We are supportive of councils having powers to levy higher Council Tax on second homes and empty properties.
Last updated: 23 May 2024

SPBill28AMLS062024Rev

Visitor Levy (Scotland) Bill Marshalled List of Amendments selected for Stage 3 Revised The Bill will be considered in the following order— Sections 1 to 75 Long Title Amendments marked * are new (including manuscript amendments) or have been altered.
Last updated: 22 May 2024

Chamber_Minutes_20240522

Business Programme: The Minister for Parliamentary Business (Jamie Hepburn), on behalf of the Parliamentary Bureau, moved S6M-13318—That the Parliament agrees— (a) the following programme of business— Tuesday 28 May 2024 2.00 pm Time for Reflection followed by Parliamentary Bureau Motions followed by Topical Questions (if selected) followed by Stage 3 Proceedings: Visitor Levy (Scotland) Bill followed by Committee Announcements followed by Business Motions followed by Parliamentary Bureau Motions 5.30 pm Decision Time followed by Members' Business Wednesday 29 May 2024 2.00 pm Parliamentary Bureau Motions 2.00 pm Portfolio Questions: Rural Affairs, Land Reform and Islands; NHS Recovery, Health and Social Care followed by Scottish Conservative and Unionist Party Business followed by Business Motions followed by Parliamentary Bureau Motions followed by Approval of SSIs (if required) 5.10 pm Decision Time followed by Members' Business Thursday 30 May 2024 11.40 am Parliamentary Bureau Motions 11.40 am General Questions 12.00 pm First Minister's Questions followed by Members' Business 2.30 pm Parliamentary Bureau Motions 2.30 pm Portfolio Questions: Social Justice followed by Scottish Government Debate: A Vision for Health and Social Care in Scotland followed by Business Motions followed by Parliamentary Bureau Motions 5.00 pm Decision Time Tuesday 4 June 2024 2.00 pm Time for Reflection followed by Parliamentary Bureau Motions followed by Topical Questions (if selected) followed by Stage 1 Debate: Social Security (Amendment) (Scotland) Bill followed by Financial Resolution: Social Security (Amendment) (Scotland) Bill followed by Committee Announcements followed by Business Motions followed by Parliamentary Bureau Motions 4.15 pm Decision Time followed by Members' Business followed by Members' Business Wednesday 5 June 2024 2.00 pm Parliamentary Bureau Motions 2.00 pm Portfolio Questions: Constitution, External Affairs and Culture, and Parliamentary Business; Justice and Home Affairs followed by Scottish Conservative and Unionist Party Business followed by Business Motions followed by Parliamentary Bureau Motions followed by Approval of SSIs (if required) 5.10 pm Decision Time followed by Members' Business Thursday 6 June 2024 11.40 am Parliamentary Bureau Motions 11.40 am General Questions 12.00 pm First Minister's Questions followed by Members' Business 2.30 pm Parliamentary Bureau Motions 2.30 pm Portfolio Questions: Education and Skills followed by Stage 3 Proceedings: Bankruptcy and Diligence (Scotland) Bill followed by Business Motions followed by Parliamentary Bureau Motions 5.00 pm Decision Time (b) that, for the purposes of Portfolio Questions in the week beginning 27 May 2024, in rule 13.7.3, after the word "except" the words "to the extent to which the Presiding Officer considers that the questions are on the same or similar subject matter or" are inserted.
Last updated: 21 May 2024

SPBill28AMLS062024

Visitor Levy (Scotland) Bill Marshalled List of Amendments selected for Stage 3 The Bill will be considered in the following order— Sections 1 to 75 Long Title Amendments marked * are new (including manuscript amendments) or have been altered.
Last updated: 11 January 2024

Chamber_Minutes_20240111

David McGill Clerk of the Parliament 11 January 2024 Appendix (Note: this Appendix does not form part of the Minutes) Subordinate Legislation Affirmative Instruments The following instrument was laid before the Parliament on 11 January 2024 and is subject to the affirmative procedure— Community Care (Personal Care and Nursing Care) (Scotland) Amendment Regulations 2024 [draft] laid under section 23(3)(a) of the Community Care and Health (Scotland) Act 2002 Negative Instruments The following instruments were laid before the Parliament on 11 January 2024 and are subject to the negative procedure— Non-Domestic Rate (Scotland) Order 2024 (SSI 2024/3) laid under section 7B(5) of the Local Government (Scotland) Act 1975 Non-Domestic Rates (Levying...
Last updated: 31 August 2023

63 Moray Council

The availability of funding such as the proposed visitor levy to support organisations of this nature and as such regional opportunities for culture and tourism will be crucial and the fiscal arrangements for such funding need to developed at a strategic national level. • The Moray Council is currently exploring alternative models of delivery in regards to ...
Last updated: 30 August 2023

63 Moray Council

The availability of funding such as the proposed visitor levy to support organisations of this nature and as such regional opportunities for culture and tourism will be crucial and the fiscal arrangements for such funding need to developed at a strategic national level. • The Moray Council is currently exploring alternative models of delivery in regards to ...

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