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Additional costs for employers occur in terms of insurance and compensation claims, costs for management time in dealing with HSE or local authority investigations and prosecutions and related legal costs as well as any fines levied due to breaches of health and safety regulations.
Expenses will be generated prior to the first levy being raised. Initial costs are expected to be funded by a loan from the Scottish Government, which could be repaid from either the first levy, or spread over subsequent levies.
Section 17 of the Scotland Act 2016 devolved responsibility to the Scottish Parliament to levy a tax on the carriage of passengers by air from airports in Scotland.
On the skills front, Jonny Clark made the good point, and I agree, that one of the key barriers to upskilling is access to the apprenticeship levy. We have employed six graduate apprentices this year.
I will use the high-end TV levy as an example. All levies work in fairly similar ways, but I think that the high-end TV levy collects the maximum amount at the moment, and the film levy comes second.
As is the case with the 2015 Act, the adjudicator can decide what proportion of the levy will be imposed on each pub-owning business based on the expenses they incur dealing with relevant matters.