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Official Report Meeting date: 1 October 2014

Economy, Energy and Tourism Committee 01 October 2014

In general, where there are those externalities, the best mechanisms for dealing with them are taxes and levies of various kinds rather than the instruments that are in our control.
Official Report Meeting date: 4 November 2015

Finance Committee 04 November 2015

Some companies are already thinking about how they might compensate employees if higher tax rates are levied in Scotland or, I guess, how they might pay employees less if taxes are lower in Scotland.
Official Report Meeting date: 13 May 2015

Finance Committee 13 May 2015

If it is levied on a consumption basis, it will not necessarily be levied on things that are made here.
Official Report Meeting date: 17 November 2011

Scotland Bill Committee 17 November 2011

We are not devolving just income tax; there is also stamp duty, land tax and landfill tax and, we propose, an aggregates levy and air passenger duty—the way in which we do it is still under consideration.
Official Report Meeting date: 9 December 2010

Meeting of the Parliament 09 December 2010

I have kept our commitment to match the English poundage but I am applying a supplement to that poundage to a very small proportion of properties.In total, the retail levy would raise an estimated £30 million in income in 2011-12, of which more than three quarters would come from the largest supermarket chains.
Official Report Meeting date: 11 November 2020

Meeting of the Parliament (Hybrid) 11 November 2020

The report also calls for the abolition of the transient visitor levy. That is not yet in force, and no local authority is even close to proposing its use.
Official Report Meeting date: 19 September 2019

Culture, Tourism, Europe and External Affairs Committee 19 September 2019

What would we then do with the money? With a transient visitor levy, a consultation on which is under way, the challenges include, first, what we might want to spend the money on if we raise additional revenues, and, secondly, who will make the decisions.
Official Report Meeting date: 3 April 2019

Meeting of the Parliament 03 April 2019

We also need to address the environment that our kids grow up in, where they are often surrounded by high-fat, high-sugar, ultraprocessed foods, and to consider a levy on the multiple retailers and caterers that promote poor-quality food.
Official Report Meeting date: 20 March 2018

Environment, Climate Change and Land Reform Committee 20 March 2018

The national assessors have zero rated netting stations that are in a grade 3 area, so that they no longer pay a salmon levy. We have just announced this month an additional £500,000 for this coming financial year to accelerate research into the pressures on salmon stocks and to do substantive activities in-river to try to improve the situation.
Official Report Meeting date: 13 January 2011

Meeting of the Parliament 13 January 2011

In my speech on that day, I focused on the fossil fuel levy, which has been part of the discussion today.

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