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Official Report Meeting date: 18 September 2019

Finance and Constitution Committee 18 September 2019

I can understand a situation where, for example, a political party has a fine levied on it and it would not have a major impact on it.
Official Report Meeting date: 3 March 2010

Health and Sport Committee 03 March 2010

Good premises that do not cause problems will not have to pay the fee. It will be levied only on premises that cause problems.
Official Report Meeting date: 25 June 2013

Meeting of the Parliament 25 June 2013

That is perhaps not surprising, given the collapse of the property market and the consequent drop in the number of sales on which stamp duty has been levied over the past few years, but it is important that an agreement is reached that is fair not just for Scotland but for the rest of the UK, too.
Official Report Meeting date: 19 April 2017

Local Government and Communities Committee 19 April 2017

But the council cannot put a shot across the bows by levying a modest fine. That is a huge weakness in the 2013 act.
Official Report Meeting date: 7 September 2016

Finance Committee 07 September 2016

I could list examples—the apprenticeship levy, say, or other levies—where that has been the case.
Official Report Meeting date: 3 December 2015

Meeting of the Parliament 03 December 2015

The UK Government must reconsider. Full devolution of seafood levies has to happen now; if not, Seafish may have no future in Scotland.
Official Report Meeting date: 1 April 2015

Meeting of the Parliament 01 April 2015

Point 3, on which I hope Malcolm Chisholm and I can agree, is that the proceeds of the mansion tax, the 50p tax rate, the bank levy, the bankers’ bonus tax, the changes to pensioners’ tax relief and the tobacco levy will between them generate less than £10 billion over 2016-17 and 2017-18.
Official Report Meeting date: 11 March 2015

Meeting of the Parliament 11 March 2015

The report also looked at the possibility in the longer term of introducing a broadcasting levy that would apply to all households.
Official Report Meeting date: 14 August 2014

Meeting of the Parliament 14 August 2014

A parliamentary debate about a tourism levy is an interesting idea. There are arguments on both sides of that dilemma, but the time has come for us to give the idea a proper hearing.
Official Report Meeting date: 29 October 2013

Meeting of the Parliament 29 October 2013

Under the current arrangements, there is no mechanism for levying tax in such circumstances and a fine might be less than the tax that should have been paid.

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