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Date published: 12 April 2024

The Alcohol (Minimum Pricing)(Scotland) Act 2012 (Continuation) Order 2024 - Alcohol industry

The increase in revenue was also highlighted as a benefit to the industry and there were renewed calls for the imposition of a levy to recoup the additional revenue so that retailers do not profit from MUP.
Date published: 10 August 2023

Regulation of Legal Services (Scotland) Bill - Summary

The new system would be financed by a levy on practitioners. The Scottish Government consulted on these proposals, but ultimately decided not to follow the Roberton report's main recommendation to set up a single independent regulator.
Committees Date published: 17 February 2023

Net Zero, Energy and Transport Committee report on the Environmental Regulations (Enforcement Measures) (Scotland) Amendment Order 2023 [draft] - Consideration by the Net Zero, Energy and Transport Committee

Officials explained that there are the fines that are paid into the consolidated funds; there are the producer fees, which are charged from 2024 and are paid to the local authorities for running their systems; and there is a charge that SEPA and the other regulators can levy on producers to fund their operations.
Committees Date published: 2 March 2021

Standing Order Rule changes on the financial scrutiny of bills - Implications of changes to taxation revenues

It is possible that the lack of definition of "tax" may allow room for disputes about whether some levies do not give rise to the need for a resolution because they are charges that are covered by the exemption in Rule 9.12.5(b)(i) as a reasonable charge for the provision of goods.
Committees Date published: 10 November 2019

Empty Homes in Scotland - Annex A - Summary of Written and Oral Evidence

Following the meeting on 5 June 2019, Perth and Kinross Council agreed to share with the Committee a copy of a report on discretion when applying the Council Tax levy on empty homes: Report on Discretion on Applying Council Tax surcharges on Long Term Empty Dwellings, 19 April 2017 (138KB pdf) Following the meeting on 5 June 2019, the Committee agreed to wr...
Committees Date published: 3 July 2018

Bank closures: impact on local businesses, consumers and the Scottish economy - The need for cash

Also, convenience stores are predominantly low-margin, high-turnover stores, and companies often levy high charges on card transactions, which makes it difficult for retailers to move away from cash to non-cash transactions.
Official Report Meeting date: 28 October 2025

Net Zero, Energy and Transport Committee 28 October 2025 [Draft]

That factor will drive the cost of SAF, as well as the levy for the revenue certainty mechanism.
Official Report Meeting date: 22 March 2022

Finance and Public Administration Committee 22 March 2022

Are you talking about just those levies, or would you seek to have additional levies devolved?
Questions and Answers Date answered: 7 May 2019

S5W-22831

To ask the Scottish Government under what circumstances it considers that a bus shelter can constitute part of a business’s premises, and what its position is on whether such shelters should continue to be liable for non-domestic rates. Non-domestic rates are levied on all ‘Land and Heritages’ and the valuation of those lands and heritages is a matter for ...
Questions and Answers Date answered: 16 August 2016

S5W-01614

To ask the Scottish Government whether it will use (a) a national or regional infrastructure levy and (b) other new funding mechanisms to support an “infrastructure first” approach to development.

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