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Date published: 19 August 2019

Wild Salmon

Predation on adult Atlantic salmon, Salmo salar L., by otters, Lutra lutra (L.), within the River Dee system, Aberdeenshire, Scotland.
Last updated: 5 June 2025

SPBill73S062025

Building Safety Levy (Scotland) Bill [AS INTRODUCED] CONTENTS Section P ART 1 S COTTISH B UILDING S AFETY L EVY 1 The Scottish building safety levy 2 Overview P ART 2 K EY C ONCEPTS Building control events 3 Meaning of “building control event” Types of new buildings which may be taxable 4 Meaning of “new residential unit” 5 Exempt new residential units 6 Power to modify types of buildings which may be taxable 7 Amendment of the Building (Scotland) Act 2003 Liability to pay levy 8 Person liable to pay levy P ART 3 C ALCULATION AND USE OF L EVY Amount of levy 9 Charging and rate of levy Calculation of levy payable 10 Calculation of total levy payable by a person in an accounting period Reliefs and allowances 11 Reliefs 12 Levy-free allowance SP Bill 73 Session 6 (2025) ii Building Safety Levy (Scotland) Bill Proceeds of levy 13 Use of proceeds of levy P ART 4 A DMINISTRATION OF L EVY Registration 14 Scottish building safety levy register 15 Duty to register for levy 16 Voluntary registration for levy 17 Cancellation of registration for levy 18 Registration: notification and compliance Accounting for levy and record-keeping 19 Accounting for levy by return and time for payment 20 Form and content of returns 21 Communications from taxpayers to Revenue Scotland Non-resident taxpayers 22 Appointment of tax representatives 23 Effect of appointment of tax representatives 24 Definition of “business premises” to exclude premises of tax representatives Special cases 25 Groups of companies 26 Notification of cessation of eligibility for group treatment or of having a place of business in UK 27 Group treatment: change to application or notification 28 Group treatment: substitution and termination 29 Partnerships and unincorporated bodies etc. 30 Bankruptcy etc. 31 Transfer of business as a going concern Provision of security 32 Security required by individual direction 33 Security required by general direction Delegation of functions 34 Delegation of functions by Revenue Scotland P ART 5 P ENALTIES 35 Failure to make return 36 Failure to pay levy 37 Inaccuracies in taxpayer documents 38 Failure to register for levy etc. 39 Failure to request approval of tax representative appointment Building Safety Levy (Scotland) Bill iii 40 Failure to notify cessation of eligibility for group treatment or of having place of business in UK 41 Failure to notify change to group treatment application or notification 42 Failure to provide security 43 General provisions for penalties relating to the Scottish building safety levy P ART 6 R EVIEWS AND A PPEALS 44 Reviews and appeals of decisions of Revenue Scotland P ART 7 F INAL PROVISIONS 45 Report on operation of Act 46 Interpretation of this Act 47 Interpretation of the Revenue Scotland and Tax Powers Act 2014 48 Regulation-making powers 49 Ancillary provision 50 Crown application 51 Commencement 52 Short title 1 Building Safety Levy (Scotland) Bill Part 1—Scottish Building Safety Levy THE FOLLOWING ACCOMPANYING DOCUMENTS ARE ALSO PUBLISHED: Explanatory Notes (SP Bill 73-EN), a Financial Memorandum (SP Bill 73-FM), a Policy Memorandum (SP Bill 73-PM), a Delegated Powers Memorandum (SP Bill 73-DPM) and statements on legislative competence (SP Bill 73-LC).
Date published: 4 November 2024

Assisted Dying for Terminally Ill Adults (Scotland) Bill - Republished - Key Issues

The medications used are safe and effective, and complications extremely rare and even then (e.g. delayed time to death after unconsciousness) usually of no harm to the patient. (Dr Nicholas L Gideonse) There were also questions about the role of the doctor if complications did occur, and what the law would permit them to do.
Petitions Petition published: 30 November 2022

Dual the A9 and improve road safety

Official Report of Meeting 04 October 2023 Written Submissions PE1992/A: Scottish Government submission of 23 December 2022 PE1992/B: Petitioner submission of 13 February 2023 PE1992/C: Nethy Bridge and Vicinity Community Council submission of 4 April 2023 PE1992/D: Society of Chief Officers of Transportation in Scotland (SCOTS) submission of 6 April 2023 PE1992/E: Rhoda Grant MSP submission of 8 June 2023 PE1992/F: Civil Engineering Contractors Association (CECA) Scotland submission of 12 June 2023 PE1992/G: Transport Scotland submission of 13 June 2023 PE1992/H: Road Safety Scotland submission of 13 July 2023 PE1992/I: Road Safety Foundation submission of 3 August 2023 PE1992/J: Transport Scotland submission of 30 October 2023 PE1992/K: Inverness Chamber of Commerce submission of 8 January 2024 PE1992/L...
Petitions Petition published: 30 May 2022

Stop the destruction of headstones within community cemeteries

Official Report of Meeting 13 November 2024 Written Submissions PE1841/A: Scottish Government submission of 1 July 2022 PE1941/B: Scottish Government submission of 19 October 2022 PE1941/C: Friends of Hawkhead Cemetery submission of 18 November 2022 PE1941/D: Fife Council submission of 24 November 2022 PE1941/E: Orkney Council submission of 28 November 2022 PE1941/F: Midlothian Council submission of 1 December 2022  PE1941/G: East Ayrshire Council submission of 8 December 2022 PE1941/H: Dundee City Council submission of 8 December 2022 PE1941/I: Moray Council submission of 8 December 2022 PE1941/J: South Lanarkshire Council submission of 9 December 2022 PE1941/K: Stirling Council submission of 8 December 2022 PE1941/L...
Date published: 1 December 2021

Child Poverty in Scotland since the 1960s - 1990s - The highest rate of child poverty in the EU

Modelling by the IFS suggested that without those increases in spending, child poverty would have stayed at the same level or risen.6Joyce, R., & Sibieta, L. (2013, June 6). Labour's Record on Poverty and Inequality.
Date published: 20 August 2021

Brexit Statutory Instruments: Identifying the Challenges - Introduction

The first paper already published in this series3Dr Robert Brett Taylor and Prof Adelyn L M Wilson. (2021, August 8). Brexit Statutory Instruments: Powers and Parliamentary Processes.
Petitions Petition published: 22 July 2021

Create an Unborn Victims of Violence Act

   Official Report of Meeting 03 May 2023 Written submissions PE1887/A: Scottish Government submission of 23 August 2021 PE1887/B: Petitioner submission of 24 August 2021 PE1887/C: Scottish Law Commission submission of 1 December 2021 PE1887/D: Scottish Sentencing Council submission of 3 December 2021 PE1887/E: Victim Support Scotland submission of 6 December 2021  PE1887/F: Crown Office and Procurator Fiscal Service submission of 25 November 2021 PE1887/G: Crown Office and Procurator Fiscal Service submission of 15 March 2022 (61.6KB, pdf) PE1887/H: Scottish Sentencing Council submission of 17 March 2022 (59.5KB, pdf) PE1887/I: Ryan McAdam submission of 6 June 2022 (113.2KB, pdf) PE1887/J: Dr Mary Neal submission of 30 November 2022 (149KB, pdf) PE1887/K: Scottish Sentencing Council submission of 1 February 2023 (66KB, pdf) PE1887/L...
Petitions Petition published: 24 May 2021

Full review of mental health services

  Official Report of Meeting 11 September 2024 Written submissions PE1871/A: Patricia Hewitt submission of 20 June 2021 PE1871/B: Scottish Government submission of 8 July 2021 PE1871/C: Petitioner submission of 4 August 2021 PE1871/D: Petitioner submission of 10 September 2021  PE1871/E: Petitioner submission of 13 September 2021  PE1871/F: Royal College of Psychiatrists submission of 20 October 2021  PE1871/G: Scottish Association for Mental Health submission of 21 October 2021  PE1871/H: Petitioner submission of 9 December 2021  PE1871/I: Cabinet Secretary for Health and Social Care submission of 10 February 2022  PE1871/J: Petitioner submission of 23 February  PE1871/K: Cabinet Secretary for Health and Social Care submission of 16 March 2023 PE1871/L...
Date published: 23 March 2021

Blue Carbon - Sites of Special Scientific Interest

., Singfield, C., Street, M., Steel, L., … Kent, F. (2019). Guidelines for the selection of biological SSSIs.

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