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Official Report Meeting date: 9 January 2024

Finance and Public Administration Committee 09 January 2024

They might have the same combined earnings but see very different results from the changes, due to the fact that income tax is levied on a personal basis whereas council tax is levied on a household basis.
Official Report Meeting date: 17 April 2018

Health and Sport Committee 17 April 2018

Will the social responsibility levy be introduced? Whether it is a public health supplement or social responsibility levy, the Government will keep it under review.
Official Report Meeting date: 6 June 2024

Meeting of the Parliament 06 June 2024

We need to be brave and bold, and measures such as congestion charging and workplace parking levies in the cities are needed to get a better balance between private car usage and the use of public transport.
Last updated: 11 September 2025

PB_25_Paper117

S6M-17700: Alexander Stewart: Revitalising High Streets— That the Parliament acknowledges what it sees as the vital importance of Scotland's towns' and cities’ high streets, including in the Mid Scotland and Fife region; understands that Scotland's retail industry employs almost 230,000 people of all ages and abilities in more than 22,000 shops, which collectively produce a turnover of £27 billion per annum; further understands that Scotland's retailers have donated and raised over £100 million for Scottish good causes since 2016, whilst Scottish retail contributes around £525 million in tax revenue; believes that retailers wish to work with the Scottish Government to deliver net zero, thus building a more circular economy whilst creating a far healthier Scotland; notes the view that there is a pressing need for a visible and effective high street police presence, especially in relation to reports of rising rates of theft and shop worker abuse; further notes the calls from high street business owners for more investment into transport infrastructure, to give apprenticeship levy...
Last updated: 11 September 2025

SPBill44AFMS062025accessible

A landowner may appeal to the Lands Tribunal for Scotland regarding any financial penalty levied by the LCC in relation to breach investigations.
Last updated: 9 September 2025

SPBill44AFMS062025

A landowner may appeal to the Lands Tribunal for Scotland regarding any financial penalty levied by the LCC in relation to breach investigations.
Last updated: 3 July 2025

FMPG Interim AO to PAC 10 March 2025

FMPG CEO reviewing and approving invoices from ACC Marine Consulting Limited • January 2024 o David Dishon starts as new Interim Chief Financial Officer (CFO) – 3 January 2024 • March 2024 o FMPG Board terminate the contract of David Tydeman as both CEO and AO (26 March 2024) on the grounds of performance issues - unrelated to this issue as unknown at the time to FMPG Board • April 2024 o David Dishon appointed permanent FMPG CFO and also appointed onto FMPG Board at Companies House – 12 April 2024 Interim FMPG CFO appointed Interim Accountable Officer by SG o Permanent Secretary – 15 April 2024 FMPG CFO & AO investigates invoices for ACC Marine Consulting o Limited and starts fact-finding investigation on secondment arrangement o FMPG CFO & AO informs CMAL of concerns with secondment and that investigation is underway – 22 April 2024 FMPG CFO & AO, informs FMPG Board regarding secondment o agreement – 22 April 2024 FMPG CFO & AO, informs Scottish Government special advisors o of concerns with secondment and that investigation is underway – 22 April 2024 • June 2024 o FMPG CFO & AO, sends Audit Scotland investigation report – 12 June 2024 FMPG CFO & AO, meets Sub-contractor to inform him that his o (and his Sub-contractor firm’s) services have been terminated – 19 June 2024 o FMPG CFO & AO, informs HMRC of the outcome of the investigation and submits a “Voluntary Disclosure” for a potential breach of IR35 “Off-Payroll Working” rules - 21 June 2024 • July 2024 o FMPG CFO & AO, writes formally to Scottish Government special advisors to inform them of the outcome of the investigation – 8 July 2024 o HMRC (Off-Payroll Tax Specialist) write to FMPG CFO & AO, opening case for review of Voluntary Disclosure – 24 July 2024 • August 2024 o FMPG CFO & AO, phones HMRC (Off-Payroll Tax Specialist) to discuss process for underpayment calculations for the past 18 st months – 1 August 2024 o FMPG CFO & AO, writes to HMRC (Off-Payroll Tax Specialist) to provide calculations for underpaid Income Tax, National Insurance contributions & Apprenticeship Levy...
Last updated: 5 June 2025

ScottishHousingRegulatorJune

The Committee may wish to explore other mechanisms to ensure that the cost to tenants is contained, including a statutory mechanism to facilitate the funding of such costs along with a relevant funding provision, such as a Scottish Government-backed contingency fund for statutory interventions or a levy on the wider sector. 37. We will continue to look at h...
Last updated: 11 March 2025

FMPG David Dishon to PAC 10 March 2025

FMPG CEO reviewing and approving invoices from ACC Marine Consulting Limited • January 2024 o David Dishon starts as new Interim Chief Financial Officer (CFO) – 3 January 2024 • March 2024 o FMPG Board terminate the contract of David Tydeman as both CEO and AO (26 March 2024) on the grounds of performance issues - unrelated to this issue as unknown at the time to FMPG Board • April 2024 o David Dishon appointed permanent FMPG CFO and also appointed onto FMPG Board at Companies House – 12 April 2024 Interim FMPG CFO appointed Interim Accountable Officer by SG o Permanent Secretary – 15 April 2024 FMPG CFO & AO investigates invoices for ACC Marine Consulting o Limited and starts fact-finding investigation on secondment arrangement o FMPG CFO & AO informs CMAL of concerns with secondment and that investigation is underway – 22 April 2024 FMPG CFO & AO, informs FMPG Board regarding secondment o agreement – 22 April 2024 FMPG CFO & AO, informs Scottish Government special advisors o of concerns with secondment and that investigation is underway – 22 April 2024 • June 2024 o FMPG CFO & AO, sends Audit Scotland investigation report – 12 June 2024 FMPG CFO & AO, meets Sub-contractor to inform him that his o (and his Sub-contractor firm’s) services have been terminated – 19 June 2024 o FMPG CFO & AO, informs HMRC of the outcome of the investigation and submits a “Voluntary Disclosure” for a potential breach of IR35 “Off-Payroll Working” rules - 21 June 2024 • July 2024 o FMPG CFO & AO, writes formally to Scottish Government special advisors to inform them of the outcome of the investigation – 8 July 2024 o HMRC (Off-Payroll Tax Specialist) write to FMPG CFO & AO, opening case for review of Voluntary Disclosure – 24 July 2024 • August 2024 o FMPG CFO & AO, phones HMRC (Off-Payroll Tax Specialist) to discuss process for underpayment calculations for the past 18 st months – 1 August 2024 o FMPG CFO & AO, writes to HMRC (Off-Payroll Tax Specialist) to provide calculations for underpaid Income Tax, National Insurance contributions & Apprenticeship Levy...
Last updated: 7 December 2023

Chief Executive Report 6 November 2023

The other key feature of the Committee’s work has been its consideration of the Visitor Levy (Scotland) Bill. The Committee has consulted extensively on the Bill, undertaking visits to the Highlands, holding informal sessions with communities, issuing calls for views that received over 700 responses and t aking evidence over 4 meetings.

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