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Last updated: 1 June 2020

Financial Memorandum Culpable Homicide Scotland Bill

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.
Committees Date published: 11 November 2020

Stage 1 Report on the Tied Pubs (Scotland) Bill

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.
Committees Date published: 1 April 2017

Stage One Report on the Air Departure Tax (Scotland) Bill

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.
Official Report Meeting date: 17 May 2017

Finance and Constitution Committee 17 May 2017

It is clear that, in order to continue to levy a tax on aviation, Parliament needs to pass a bill.
Official Report Meeting date: 1 March 2016

Delegated Powers and Law Reform Committee 01 March 2016

Non-Domestic Rates (Levying) (Scotland) Regulations 2016 (SSI 2016/114) No points have been raised by our legal advisers on the instrument.
Official Report Meeting date: 24 February 2015

Delegated Powers and Law Reform Committee 24 February 2015

Non-Domestic Rates (Levying) (Scotland) Amendment Regulations 2015 (SSI 2015/49) No points have been raised by our legal advisers on the regulations.
Official Report Meeting date: 6 March 2024

Meeting of the Parliament 06 March 2024 [Draft]

Look at its policy on the oil and gas levy. Daniel Johnson did not want to talk about that, and I can understand why.
Official Report Meeting date: 11 January 2023

Economy and Fair Work Committee 11 January 2023

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.
Official Report Meeting date: 10 May 2018

Culture, Tourism, Europe and External Relations Committee 10 May 2018

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.
Last updated: 6 February 2020

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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.

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