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Maurice Corry will know that such taxes are not devolved to this Parliament, which is why we were careful about using the words “charges” and “levies” rather than the word “taxes”. I welcome any moves on this.
Before I move on to my questions, I want to ask about training levies. Construction companies pay two levies for training—the CITB levy and the UK Government apprenticeship levy.
If he is looking to raise revenue, what consideration has been given to a targeted levy to claw back the money that supermarkets will make from the increased revenue from minimum unit pricing for alcohol?
So much of our public treasury is derived from taxes that are levied on income that is generated from waged employment and from profits that are generated from economically advantageous and productive activity.
However, as I have said before in the chamber, in the context of the workplace parking levy debate, owning a car is not a luxury for many of our constituents; it is a necessity.
NHS Greater Glasgow and Clyde, for example, will pay £6 million in the apprenticeship levy in a year. Police Scotland and the Scottish Fire and Rescue Service pay into the levy so, rightly, they look at whether they can take a share of it back.