This search includes all content on the Scottish Parliament website, except for Votes and Motions. All Official Reports (what has been said in Parliament) and Questions and Answers are available from 1999. You can refine your search by adding and removing filters.
Expenditure of levy income 15 (1) Infrastructure-levy regulations may make provision about the particular purposes for which local authorities may apply infrastructure-levy income. (2) In sub-paragraph (1), “infrastructure-levy income” ...
Visitor Levy (Transition Period) The visitor levy came into effect in Edinburgh yesterday, yet the final guidance for businesses was published only last week.
Introduction
The Visitor Levy (Scotland) Bill was introduced in the Scottish Parliament by the Minister for Community Wealth and Public Finance (“the Minister”) on 23 May 2023.
Taxes as a share of GDP continue to rise over the forecast horizon, due to tax policies like the National Insurance rise (to be replaced with the Health and Social Care levy) and other tax threshold freezes which bring more people and transactions into tax.
Through an online survey, the Committee sought views on the policy intention behind Stage 2 amendments proposing the creation of a workplace parking levy. The Committee also took oral evidence on this topic on 22 May 2019 and 29 May 2019.