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That is why I support the UK Government’s soft drinks industry levy, and I would like Scotland’s share of the levy to be spent on tackling childhood obesity.
Estonia, which has the most competitive tax system in the Organisation for Economic Co-operation and Development and levies tax only on the land in urban and rural areas, also does that.
The policy aim of these provisions within the Bill is not as a revenue-raiser for local authorities – and compliance from motorists is the ultimate aim – yet a penalty system which levies fines will inherently have the propensity to generate funds. 155.
Renfrewshire Council did not change the rate in band D, but the Western Isles Council—I cannot pronounce it in Gaelic, unfortunately—decided to levy the full 3 per cent. Why did you take those decisions?
University students are young and healthy and contribute £400 million to our economy, but the proposal that they should also pay a health levy on top of the current restrictions simply does not send out the right message.
I imagine that, crucially, home owners will be much more satisfied with the charges that are being levied, the service that they are receiving and the fact that there is a dispute resolution process.
A controversial review proposal is that we change from the current levying contributions to a national levy, with the possible reallocation of the levy to national priorities.
Finally, this month, the consultation will be launched on proposals for a cruise ship levy, which is a much-needed power for local authorities such as Inverclyde Council, in my region.