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Questions and Answers Date answered: 11 August 2025

S6W-39219

To ask the Scottish Government, further to the answer to question S6O-04726 by Jenny Gilruth on 29 May 2025, whether it will provide an update on its review of the guidance regarding the levying of fees for hospital teaching costs for children who routinely attend independent schools, including when any new guidance will be published.
Questions and Answers Date answered: 5 December 2024

S6W-31382

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 its 2024-25 Budget, whether it has assessed the potential impact on commercial investment in (a) net zero, (b) the circular economy and (c) biodiversity loss by those firms that might be liable for the levy. I r...
Questions and Answers Date answered: 16 February 2024

S6W-25198

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 analysis it has undertaken of the potential implications of any new levy for store fit-outs and on those who provide such services, including builders, electricians and plasterers.
Questions and Answers Date answered: 29 January 2024

S6W-24613

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 its position is on whether the introduction of such a levy is consistent with the intention stated in the New Deal for Business Implementation Plan to "change the dial on business/Go...
Questions and Answers Date answered: 24 January 2024

S6W-24519

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 it has assessed the potential impact on commercial investment in relation to net zero and the circular economy by those firms that may be liable for any new levy. I refer the member to...
Questions and Answers Date answered: 23 November 2023

S6W-22778

To ask the Scottish Government what review it has undertaken of the impact of Regulation 6 of the Town and Country Planning (Fees for Applications) (Scotland) Regulations 2022, which provides planning authorities with the power to levy a surcharge of up to 25% on retrospective applications as a means of recovering the costs of undertaking enforcement inves...
Questions and Answers Date answered: 14 November 2023

S6W-22603

To ask the Scottish Government what discussions it has had with the UK Government regarding the transfer of powers required to implement its proposed Building Safety Levy. The Deputy First Minister and Cabinet Secretary for Finance (DFM) has written to the Financial Secretary to the Treasury and other UK Government Ministers to formally request the devolut...
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.
Official Report Meeting date: 21 March 2018

Meeting of the Parliament 21 March 2018

I know that the levy is being used, and I have no evidence from local authorities to say that it is not working.

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