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Questions and Answers Date answered: 24 January 2024

S6W-24500

To ask the Scottish Government, in light of the proposed introduction of a non-domestic rates public health supplement on retailers, as set out in its Budget for 2024-25, what assessment it has made of any potential implications of the introduction of such a levy for retailers' investment plans.
Questions and Answers Date answered: 23 January 2024

S6W-24503

To ask the Scottish Government, in light of the possible introduction of a non-domestic rates public health supplement on retailers as set out in the 2024-25 Budget, whether the receipts from any new levy would be ring-fenced or hypothecated, and, if so, for what purpose.
Committees Date published: 29 April 2024

Stage 1 report on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill

The UK Government undertook a review of the levy in 20191UK Government. (2019). Review of the Aggregates Levy.
Last updated: 3 October 2025

Scottish Parliament legislation Session 6

Received Royal Assent on 16 January 2024. Visitor Levy (Scotland) Act 2024 (asp 8) Government Bill introduced on 24 May 2023 by Shona Robison MSP.
Last updated: 20 November 2023

Minute of the meeting held on 8 March 2023

J Shearer answered that she had. It’s a small area and whilst the levy is small, it’s still challenging for some of the businesses to pay it.
Last updated: 31 October 2023

BB20231031Rev

Visitor Levy (Scotland) Bill (in private): The Committee will consider the evidence heard earlier in the meeting. 4.
Last updated: 7 June 2023

BB20230607Rev

The Presiding Officer has selected the following amendments S6M-09340.2 Neil Gray: Prioritising Scottish Tourism—As an amendment to motion S6M- 09340 in the name of Liz Smith (Prioritising Scottish Tourism), leave out from "believes" to end and insert "welcomes the role that Scotland’s world-class tourism offering plays in creating jobs, sustaining communities and enhancing appreciation of the outstanding natural environment and cultural assets right across the country; notes that there were an estimated 3.2 million overseas visits to Scotland in 2022, which is only 7% lower than in 2019, whereas the comparable figure for Wednesday 7 June 2023 4 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Chamber | Seòmar the rest of the UK remained 25% below 2019; further notes that the proposed legislation for a visitor levy...
Official Report Meeting date: 19 January 2017

Meeting of the Parliament 19 January 2017

I am surprised to hear the Conservatives once again mention their apprenticeship levy. Let us never forget that the UK Government introduced the levy without prior notification or consultation with the Scottish Government.
Committees Date published: 28 May 2024

Annual report of the Delegated Powers and Law Reform Committee 2023-24

Over the reporting period, the Committee considered and reported on 18 bills at Stage 1- Bankruptcy and Diligence (Scotland) Bill Wildlife Management and Muirburn (Scotland) Bill Regulation of Legal Services (Scotland) Bill Visitor Levy (Scotland) Bill Welfare of Dogs (Scotland) Bill Circular Economy (Scotland) Bill Victims, Witnesses, and Justice Reform (Scotland) Bill Scottish Employment Injuries Advisory Council Bill Abortion Services (Safe Access Zones) (Scotland) Bill Police (Ethics, Conduct and Scrutiny) (Scotland) Bill Agriculture and Rural Communities (Scotland) Bill Judicial Factors (Scotland) Bill Housing (Cladding Remediation) (Scotland) Bill Budget (Scotland) (No. 3) Bill Social Security (Amendment) (Scotland) Bill Scottish Languages Bill Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Scottish Elections (Representation and Reform) Bill The Committee also considered and reported on 7 bills after Stage 2- Bail and Release from Custody (Scotland) Bill after Stage 2 Charities (Regulation and Administration) (Scotland) Bill after Stage 2 Trusts and Succession (Scotland) Bill after Stage 2 Wildlife Management and Muirburn (Scotland) Bill after Stage 2 Children (Care and Justice) (Scotland) Bill after Stage 2 Visitor Levy (Scotland) Bill after Stage 2 Bankruptcy and Diligence (Scotland) Bill after Stage 2 Scottish Law Commission Bills The Committee also considers certain Scottish Law Commission (‘SLC’) bills and is the lead committee considering all aspects of the bill, including the policy.
Committees Date published: 4 October 2019

Stage 1 Report on the Non-Domestic Rates (Scotland) Bill - Background to the Bill: Barclay Commission and Scottish Government response

The Barclay Review did not interpret its remit as excluding it from asking some fundamental questions, such as whether a property-based levy remained the best way of taxing businesses for local services, but in the end its focus was pragmatic and most of its recommendations could be described as technical.

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