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Official Report Meeting date: 28 March 2018

Meeting of the Parliament 28 March 2018

In the real world it is not appropriate to levy one increased tax upon another.
Last updated: 11 October 2024

JSP20232024

Ministerial Statement: The Lord Advocate (Rt Hon Dorothy Bain KC) made a statement and answered questions on Horizon IT Prosecutions. 5. Visitor Levy (Scotland) Bill: The Minister for Community Wealth and Public Finance (Tom Arthur) moved S6M-11871—That the Parliament agrees to the general principles of the Visitor Levy (Scotland) Bill.
Official Report Meeting date: 2 September 2025

Meeting of the Parliament 02 September 2025 [Draft]

What we should be doing is tackling the barriers to growth: the higher taxes imposed by the SNP in income tax and LBTT, the business rates that are hammering hospitality, and the visitor levy—throughout the summer, I heard so many businesses expressing their concern about a visitor levy coming in on top of all the ot...
Official Report Meeting date: 18 June 2025

Meeting of the Parliament 18 June 2025

In quiet meetings, the SNP gives businesses warm words, be they about hospitality—with hotels struggling with the implementation of the visitor levy—or about the Scottish defence industry.
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.
Official Report Meeting date: 18 April 2023

Meeting of the Parliament 18 April 2023

Through the consultation, we are primarily looking at the issue around council tax for empty homes and second homes and, in the short term—that is, from the next financial year—providing the ability to double the existing council tax levy. However, we are looking at what would be a reasonable amount beyond that.
Official Report Meeting date: 4 February 2025

Meeting of the Parliament 04 February 2025

Finally, this month, the consultation will be launched on proposals for a cruise ship levy, which is a much-needed power for local authorities such as Inverclyde Council, in my region.
Official Report Meeting date: 10 September 2024

Meeting of the Parliament 10 September 2024

We are talking with the United Kingdom Government about a building safety levy. Of course, developers have to play their part, and we have also been undertaking discussions with developers on that.
Official Report Meeting date: 5 September 2023

Meeting of the Parliament 05 September 2023

I can confirm that, following consultation, we will also enable councils to apply a premium on council tax rates for second homes—a demonstration of our desire to empower local government to tackle the challenges that it faces We will introduce a cladding remediation bill and ask that this Parliament be given the powers to introduce a levy in Scotland that mirrors the UK Government’s building safety levy for England.
Official Report Meeting date: 6 September 2022

Meeting of the Parliament (Hybrid) 06 September 2022

We will also introduce a local visitor levy bill to give local authorities additional fiscal flexibility.

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