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Official Report Meeting date: 18 February 2025

Finance and Public Administration Committee 18 February 2025

The Chartered Institute of Taxation’s Scottish technical committee has said that the problem could become more acute as a result of the national insurance increases that have been levied on employers in the recent UK budget, which could lead to false self-employment and employers trying to get people off their books or out of PAYE, which could result in mor...
Official Report Meeting date: 26 January 2022

Meeting of the Parliament (Hybrid) 26 January 2022

When we reported back in November, concerns were raised about a lack of clarity on whether 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. In its response, the Scottish Government told us that the public sector in ...
Official Report Meeting date: 9 November 2021

Meeting of the Parliament (Hybrid) 09 November 2021

Likewise, many employers, including most notably employers in the retail industry, point out to me that the level of benefit that they get simply does not match what they are charged through the apprenticeship levy. Only 2 per cent of modern apprenticeships are retail and we have seen a 44 per cent reduction in retail apprenticeships.
Official Report Meeting date: 4 March 2015

Rural Affairs, Climate Change and Environment Committee 04 March 2015

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.
Official Report Meeting date: 28 June 2011

Scotland Bill Committee 28 June 2011

I have mentioned them already, but they include air passenger duty, the aggregates levy, speed limits, drink driving and elections—I could go on.
Official Report Meeting date: 5 February 2019

Economy, Energy and Fair Work Committee 05 February 2019

I am talking about the apprenticeship levy. There are two levies: the Construction Industry Training Board levy of 0.5 per cent; and the Government one, which is set at 0.5 per cent for companies with an annual pay bill of over £3 million, and which will probably cascade much ...
Official Report Meeting date: 31 January 2012

Health and Sport Committee 31 January 2012

It is important that the levy be applied according to those criteria, and it will be.
Official Report Meeting date: 24 February 2021

Meeting of the Parliament (Hybrid) 24 February 2021

In August 2020, we also allocated an additional £600,000 from the debt advice levy to help bureaux to deal with the increased demand for debt advice across the country.
Official Report Meeting date: 8 May 2019

Meeting of the Parliament 08 May 2019

Motion, as amended, agreed to, That the Parliament calls on the Scottish Government to review its policies and commitments in response to the global climate emergency and the Committee on Climate Change Report; believes that the Scottish Government should maintain its commitment to increasing the share of capital expenditure spent on low-carbon projects year on year; agrees that local authorities must be more empowered to tackle climate change and pursue policies and investments that are designed to encourage modal shift, such as the workplace parking levy...
Official Report Meeting date: 12 March 2019

Meeting of the Parliament 12 March 2019

The Finance Act 1910, Lloyd George’s famous people’s budget, proposed a levy on the value of land. In order to establish a baseline, surveyors mapped out in intricate detail the ownership, occupation, value and use of virtually all of Great Britain and the whole of the island of Ireland, covering 99.7 per cent of the land area of Scotland.

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