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Questions and Answers Date answered: 24 January 2024

S6W-24505

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, or will assess, the potential impact of any new levy on the pay of store staff, including any bonuses that they may earn.
Questions and Answers Date answered: 22 January 2024

S6W-24446

The impact and effectiveness of the previous Public Health Supplement which was levied in Scotland between April 2012 and March 2015 will be considered as part of this exploratory work.
Questions and Answers Date answered: 20 December 2021

S6W-04954

The funding associated with the Health and Social Care Levy is estimated to be around £1 billion per annum on average across the UK Spending Review period; however HM Treasury has not specifically quantified this funding within our overall settlement.
Official Report Meeting date: 8 October 2024

Local Government, Housing and Planning Committee 08 October 2024

I will leave the power of general competence to Ian. In addition to the cruise ship levy, our consultation on the infrastructure levy closed on 30 September.
Last updated: 10 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...
Committees Date published: 23 October 2025

Scottish Statutory Instruments relating to administration of the Scottish Aggregates Tax - Consultation, impact assessments and financial implications

Retrieved from https://www.legislation.gov.uk/sdsi/2025/9780111063705/pdfs/sdsifia_9780111063705_en_001.pdf (BRIA) which explored three options: (1) not to introduce secondary legislation in advance of the SAT’s introduction date, (2) to introduce secondary legislation that aligns with the RSTPA 2014 and also broadly retains the broad structure of the UK Aggregate Levy (UKAL), and (3) introducing a fundamentally different approach to the 2014 Act and UKAL.
Date published: 24 April 2025

Tertiary Education and Training (Funding and Governance) (Scotland) Bill - Funding for national training programmes

Recent examples of NTPs include: The Flexible Workforce Development Fund (FWDF) was available to apprenticeship levy paying employers and SMEs, providing funding to upskill and reskill existing workforce.

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