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News Published: 12 December 2023

Finance Committee calls for views on new aggregates tax Bill

Find out more about the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill consultation. Background. The UK Aggregates Levy (UKAL) is a UK wide environmental tax that aims to reduce the extraction of fresh or new aggregate.
Date published: 10 August 2023

Regulation of Legal Services (Scotland) Bill - Roberton review

The new system would be financed by a levy on practitioners. Other recommendations included: allowing the new regulator to regulate legal entities (e.g. partnerships) rather than just individual solicitors as is the case at present restricting the use of the term ‘lawyer’ to qualified lawyers in the same way as ‘solicitor’ is restricted at present. a new co...
Date published: 28 February 2022

Environmental Fiscal Measures for Scotland: - 1. Introduction

In the previous Parliamentary session, as part of the Environment, Climate Change and Land Reform (ECCLR) Committee's financial scrutiny, the Committee was interested in the role of environmental fiscal measures including taxes, levies and other charges. The Committee undertook some initial work to discuss the success of existing devolved measures (i.e. the...
Date published: 11 October 2021

Addressing the nature crisis: COP15 and the global post-2020 Biodiversity Framework - Funding nature's recovery

The £1 Billion Challenge launched by SEPA and the Scottish Wildlife Trust in 2020, for example, lays out a route-map highlighting opportunities to generate £1 billion (and more) for nature - through a combination of investments, levies, loans, innovative payments and blended finance opportunities.
Committees Date published: 26 June 2020

Development and implementation of Regional Marine Plans in Scotland: interim report (July 2020). - What is required for an effective marine planning system?

This could be explored through a Crown Estate or industry levy. Some evidence suggested that enhancement of the marine environment and Climate Change adaptation and mitigation should play a more central role in marine planning to tackle challenges such as: Transition to a low carbon economy.
Committees Date published: 31 May 2017

Justice Committee Annual Report 2016-2017 - Other legislative measures

It also extended the Scottish Ministers' powers to levy fees for firearm offences. Responses to the Committee's call for evidence generally welcomed these provisions, and the Committee accordingly recommended to the Scottish Parliament that it consent to the UK Parliament legislating in these areas;ii6th Report, 2016: Legislative Consent Memorandum on the P...
Committees Date published: 28 March 2017

Subordinate Legislation considered on 28 March 2017 - Annex B

The last comparable transitional relief scheme introduced in Scotland was contained within the Non-Domestic Rates (Levying) (Scotland) Regulations 2005 (SSI 2005/126).
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.

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