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Questions and Answers Date answered: 6 November 2013

S4O-02546

Before we could agree to bring any proposals to apply the Home Office’s “health levy” before this Parliament, we would need to be convinced that the proposal was necessary, proportionate and cost effective and that it would not affect our ability to attract the bright and highly skilled visitors and students so important to Scotland’s economy and its vibran...
Questions and Answers Date answered: 15 November 2011

S4W-03896

To ask the Scottish Executive what proportion of the funds raised by the proposed public health levy will be spent on projects directly related to reducing harm caused by alcohol and tobacco use.
Official Report Meeting date: 30 January 2025

Meeting of the Parliament 30 January 2025

Some may decide not to introduce a levy at all. We look forward to considering the findings of the planned consultation on the potential cruise ship levy.
Official Report Meeting date: 14 March 2018

Local Government and Communities Committee 14 March 2018

I want to explore the infrastructure levy. The bill provides an enabling power, rather than introducing the levy, but to what extent will the proposed levy help to fund the infrastructure that will be necessary to unlock additional development sites?
Official Report Meeting date: 16 September 2025

Finance and Public Administration Committee 16 September 2025 [Draft]

We have had some issues recently with adequate impact assessment not being done of VAT implications for small businesses in the implementation of schemes; I am thinking of the visitor levy, for example, the consequences of which we are now dealing with.
Official Report Meeting date: 14 May 2025

Education, Children and Young People Committee 14 May 2025

In the apprenticeship schemes that we are rolling out with a wide range of hospitality establishments, we are having to ask for top-ups, and employers are asking why when they are also putting money into a levy fund. There are real problems and concerns in that respect, because we are bound by the funding contributions that we get from SDS, and we cannot ru...
Official Report Meeting date: 1 February 2023

Meeting of the Parliament 01 February 2023

I hope that Westminster takes note of the Irish Government’s decision to remove the 23 per cent VAT levy from defibs on 1 January this year.
Official Report Meeting date: 13 May 2025

Meeting of the Parliament 13 May 2025

We must also re-evaluate funding and support for apprentices without falling foul of the same disaster that has hit apprenticeships south of the border, where there has been a 44 per cent drop in posts since the apprenticeship levy was introduced. There are many challenges facing the construction sector across Scotland, but it is a growth industry that con...
Official Report Meeting date: 21 November 2023

Meeting of the Parliament 21 November 2023

There is still scope to make income tax fairer and to raise more, but we also need to broaden our tax base and not be so dependent on income, which is why measures such as visitor and cruise ship levies are so important. Does the Deputy First Minister agree that, although Scotland’s tax and social security system is already the most progressive in the UK, w...
Official Report Meeting date: 24 March 2022

Meeting of the Parliament (Hybrid) 24 March 2022

Does the Scottish Government not realise that it fundamentally needs to review that levy? Before I call the minister to respond, I point out that we have used up quite a lot of the limited time that is available with front-bench questions and answers.

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