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Date published: 6 December 2024

Scottish Budget 2025-26 - Executive Summary

The cost of these measures is estimated at a relatively modest £27 million as these sectors represent a small proportion of properties in Scotland, and many will already be eligible for relief through the Small Business Bonus Scheme. Criticism has been levied at the Scottish Government for not replicating the UK government’s relief for retail premises, howe...
Committees Date published: 18 June 2024

Stage 1 Report on the Scottish Elections (Representation and Reform) Bill - Third party campaigners

Making a change for Scottish Parliament elections would mean different maximum penalties depending on when the Scottish Parliament general election is held. The maximum fine that could be levied by the Electoral Commission for a breach of election spending rules would vary depending on the date of the UK Parliamentary general election.
Committees Date published: 14 September 2023

Culture in Communities: The challenges and opportunities in delivering a place-based approach - A specific funding stream

Our view was that these challenges meant there was now “an increased urgency for the Scottish Government to accelerate consideration and implementation of an innovative approach to the funding of the culture sector,” including “progressing additional revenue streams such as the Percentage for the Arts scheme”, for “consideration” to “be given to how the sector could benefit” from a Transient Visitor Levy...
Committees Date published: 29 November 2022

Inquiry into Town Centres and Retail in Scotland - Funding and Support for Town Centre Regeneration

Once established, they operate for up to five years and are developed, managed and paid for by the businesses through a compulsory BID levy. But many towns do not have a BID and there may not be a ready, engaged business community able or willing to work together or, importantly, resourced to do so.
Committees Date published: 8 June 2022

Annual Report of the Finance and Public Administration Committee for 2021-22

The Committee further had concerns that the Scottish public sector would incur additional costs as a result of the proposed increase in employer national insurance contributions, under the UK Government's Health and Social Care Levy. The Scottish Government responded to the report on 9 December 2021 with the Cabinet Secretary stating "I recognise the Commit...
Date published: 5 April 2019

EU Emissions Trading System - Post-Brexit Options

This could be an opportunity to develop a single domestic carbon pricing policy to replace the various taxes and levies that operate in coordination with the EU ETS.
Committees Date published: 30 October 2017

Building Regulations and Fire Safety in Scotland - Accountability and the responsibility of builders and construction firms

LABSS highlight the Report from the Commission of Inquiry into the quality and workmanship of new housing in England which recommended the setting up of a New Homes Ombudsman to mediate between consumers, their builders and/or warranty providers and to be funded by a levy on the sector. Bern Balfe Architect supported a statutory redress system particularly...
Committees Date published: 31 May 2017

Justice Committee Annual Report 2016-2017

It also extended the Scottish Ministers' powers to levy fees for firearm offences. Responses to the Committee's call for evidence generally welcomed these provisions, and the Committee accordingly recommended to the Scottish Parliament that it consent to the UK Parliament legislating in these areas;ii6th Report, 2016: Legislative Consent Memorandum on the P...
Official Report Meeting date: 11 January 2018

Meeting of the Parliament 11 January 2018

We have also announced our intention to set up an expert group to look at other levies and actions that could be taken on other products, such as plastic straws.
Official Report Meeting date: 3 February 2021

Finance and Constitution Committee 03 February 2021

We also need to look at policies such as the tourism levy. We are working on the assumption that that will be shelved.

Can't find what you're looking for?

If you're having trouble finding the information you want, please contact [email protected].