Retrieved from <a href="http://www.parliament.scot/S5_Local_Gov/Inquiries/20180202_PB_CNES.pdf" target="_blank">http://www.parliament.scot/S5_Local_Gov/Inquiries/20180202_PB_CNES.pdf</a> [accessed 17 April 2018]
COSLA, while supportive of the principle of an infrastructure levy, asks that it meets certain principles, namely that is should be—
…fair and easy to understand; be efficient to collect; avoid de...