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Official Report Meeting date: 28 March 2024

Meeting of the Parliament 28 March 2024

VAT payments in excess of £25,000 are made over 10 years. That is a particularly cruel levy on the local service, which is not a business and therefore cannot apply to be VAT registered, because it does not have the income level.
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.
Last updated: 2 April 2020

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(Scotland) Act 2006, “the 2021 chargeable period” has the meaning given in sub-paragraph (3)(b), 20 “BID arrangements” has the same meaning as it has in Part 9 of the 2006 Act, “BID levy”, “chargeable period”, “eligible ratepayer” and “eligible other person” have the same meaning as they have in the Planning etc.
Official Report Meeting date: 3 November 2020

Health and Sport Committee 03 November 2020

On your point about workplace health and safety, the bill is about penalties that will be levied many years in the future, and sometimes on companies that no longer exist, so there are perhaps better ways to improve workplace safety now, such as through better enforcement action.
Official Report Meeting date: 12 September 2017

Environment, Climate Change and Land Reform Committee 12 September 2017

We know that the £3.5 million that WICS requires is funded by levies on Scottish Water and suppliers to the non-household market.
Official Report Meeting date: 27 May 2025

Local Government, Housing and Planning Committee 27 May 2025

The argument about its being helpful to have consistency across the country somewhat flies in the face of the fact that councils can set their own rate of council tax. Indeed, the Visitor Levy (Scotland) Act 2024, which we have just passed in this Parliament, allows them to set their own rate for that levy, and the point that was made in relation to a cruise ship levy is also about local authorities being able to set a rate that is relevant to them.
Official Report Meeting date: 26 April 2022

Net Zero, Energy and Transport Committee 26 April 2022

That is not fair, and neither are the excessive and obscene profits of many of our oil and gas companies. Many of the levies that are built into our energy bills should be moved over into general taxation, which is about the ability to pay.
Official Report Meeting date: 10 June 2010

Meeting of the Parliament 10 June 2010

Fossil Fuel Levy 1. To ask the Scottish Government what progress has been made in releasing the funds that have accumulated under the fossil fuel levy.
Last updated: 24 September 2025

BB20250925

Assisted Dying for Terminally Ill Adults (Scotland) Bill (M) Stage 2 (Day 1) (Health, Social Care and Sport Committee), 4 November 2025 All amendments should be lodged by 12 noon on Wednesday 29 October with the clerks in the Legislation Team ([email protected]) Building Safety Levy (Scotland) Bill (G) Introduced, 5 June 2025 Lead committee – ...
Last updated: 16 June 2025

BB20250617

Assisted Dying for Terminally Ill Adults (Scotland) Bill (M) Stage 1 completed, 13 May 2025 Stage 2 amendments may now be lodged with the clerks in the Legislation Team ([email protected]) Building Safety Levy (Scotland) Bill (G) Introduced, 5 June 2025 Care Reform (Scotland) Bill (G) (introduced as the National Care Service (Scotland) Bill) P...

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