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Last updated: 10 June 2024

Delegated Powers Memorandum Planning (Scotland) Bill

The independent review of planning recommended that options for an infrastructure levy should be considered, and consultation respondents generally supported the principle of such a levy.
Last updated: 9 September 2025

PE2179_A

As part of their ongoing work to support and monitor BIDs in Scotland, SIDs undertake ongoing analysis and seek to provide support which strengthens BIDs, their staff and Boards. The impact of levy rates on businesses, and particularly small 2 businesses, is a priority issue that SIDs is actively liaising on with existing and developing BIDs to ensure that they are aware of the impact/risks that higher levy’s can have, particularly on small, independent businesses who are facing increased costs/overheads.
Last updated: 26 August 2025

CabSecFLGToConvener_7Aug25

This change is necessary as Scotland-specific outturn data for UK Aggregates Levy (AGL) will not be available for 2025–26.
Date published: 11 October 2017
Date published: 11 July 2025

Building Safety Levy (Scotland) Bill - Key concepts

Retrieved from https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/building-safety-levy-scotland-bill/introduced/spbill73pms062025accessible.pdf [accessed 5 June 2025] notes that this is later in the process than the England only levy.
Committees Date published: 17 May 2018

Stage 1 Report on the Planning (Scotland) Bill - Regulation making powers

Other more radical matters such the potential Infrastructure Levy are perhaps too nebulous at this stage to be significantly delegated to secondary legislation and not fully scrutinised by parliament.3Homes for Scotland. (2018, February).
Official Report Meeting date: 20 April 2022

Rural Affairs, Islands and Natural Environment Committee 20 April 2022

If levy payers reject the board’s proposals on how the levy will be spent, how can the levy payers influence the proposals?
Date published: 20 October 2023

Bile Cìs Luchd-tadhail (Alba) (Visitor Levy (Scotland) Bill - Cosgaisean air an luchd-tadhail fhèin

Retrieved from <a href="https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/financial-memorandum-accessible.pdf" target="_blank">https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/financial-memorandum-...
Last updated: 9 April 2024

PB_2023_Paper083

PB/S6/23/83 PARLIAMENTARY BUREAU REFERRAL OF BILLS AT STAGE 1 VISITOR LEVY (SCOTLAND) BILL 1. The Visitor Levy (Scotland) Bill was introduced in the Parliament on 24 May 2023 by the Cabinet Secretary for Finance, Shona Robinson MSP. 2.
Last updated: 30 January 2024

Submission from UKHospitality Scotland

The Visitor Levy Bill is expected to pass next summer, with the first levy introduced in 2026. 10.

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