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Official Report Meeting date: 28 May 2025

Education, Children and Young People Committee 28 May 2025

While we are on the financial aspects, minister, can you tell us the amount that has been raised by the apprenticeship levy in Scotland each year in the past couple of years?
Official Report Meeting date: 18 February 2025

Local Government, Housing and Planning Committee 18 February 2025

Fundamentally, the tax is invalid as it is currently levied, and a prerequisite for any changes, including to any of the multipliers or the discounts, must be revaluation.
Official Report Meeting date: 7 January 2025

Delegated Powers and Law Reform Committee 07 January 2025

We have just had the example of the infrastructure levy. The Planning (Scotland) Act 2019 includes a sunset clause on introducing the infrastructure levy.
Official Report Meeting date: 18 June 2024

Net Zero, Energy and Transport Committee 18 June 2024

I am also keen to know whether more than one £5,000 fine can be levied. Someone who does not comply with a land management plan can be fined £5,000.
Official Report Meeting date: 27 April 2022

Economy and Fair Work Committee 27 April 2022

Rather than looking at things like the apprenticeship levy, how about we start putting money aside—be that from retailers or from Government—to encourage learning and development for people in retail businesses so that they start to see retail as a career and not as something transient, which most people today see it as.
Official Report Meeting date: 11 January 2022

Local Government, Housing and Planning Committee (Virtual) 11 January 2022

We are absolutely looking for local autonomy on tax-raising powers, whether they relate to council tax, the transient visitor levy, the workplace parking levy or a number of other things that we are looking at.
Official Report Meeting date: 1 September 2021

Rural Affairs, Islands and Natural Environment Committee 01 September 2021

The industry pays a lot of money as a training levy, but only about 10 per cent of that is drawn down.
Official Report Meeting date: 2 October 2008

Plenary, 02 Oct 2008

(S3O-4427) It is clear that the estimated cost to business of collecting a local income tax will be greater if it is set and levied locally by individual local authorities than if it is collected, set and levied nationally.
Official Report Meeting date: 18 February 2015

Rural Affairs, Climate Change and Environment Committee 18 February 2015

The levy would still be charged on that business—in effect, the levy would be a business rate on it—and it would then be for ministers to decide how the money is deployed.
Official Report Meeting date: 12 June 2013

Rural Affairs, Climate Change and Environment Committee 12 June 2013

Do you accept that the current meat levy collection system is unfair, and do you think that it is right for a levy paid on an animal born and reared in Scotland to be used to promote produce south of the border?

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