There are 7,643 results relating to "Je to levi"
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Questions and Answers
Date answered:
20 June 2025
S6W-38179
This includes decisions on the interaction between VAT and the visitor levy. The Visitor Levy (Scotland) Act allows for local authorities to make the levy not payable by accommodation which has an annual turnover below the VAT threshold.
Official Report
Meeting date:
16 May 2024
Meeting of the Parliament 16 May 2024
Given the importance of ensuring that the levy’s implementation is not overburdensome on taxpayers and that it aligns with wider objectives, it would make sense to have the widest possible consultation and engagement from the earliest possible stage.
Questions and Answers
Date answered:
10 September 2025
S6W-40241
Therefore, section 12 of the Bill enables Scottish Ministers to introduce a levy-free allowance. This is an annual number of units that will not be subject to the Levy, which will apply over and above any units covered by other exemptions.
Questions and Answers
Date answered:
16 November 2023
S6W-22785
To ask the Scottish Government what work it has undertaken to provide for exemption schemes in the Visitor Levy (Scotland) Bill for people resident in the local authority area where a visitor levy is in place.
Committees
Date published:
29 January 2020
Non-Domestic Rates (Scotland) Bill : as amended at Stage 2
Section 110 of the 1992 Act requires Scottish Ministers to set the non-domestic rate to be levied throughout Scotland each financial year.
Date published:
28 February 2022
Environmental Fiscal Measures for Scotland: - 5.2.4 Implications and emerging issues for Scotland
A greater barrier is that of running costs: UK levies on electricity are comparatively higher, at around 25%, than levies and taxes on fossil fuels used for heating (before taking into account the recent dramatic increase in prices).
Date published:
28 February 2022
Environmental Fiscal Measures for Scotland: - 5.3.3 Implications and emerging issues for Scotland
The long standing French Textile EPR scheme with its product levy provides an effective European example of the beneficial impact of EPR.
Committees
Date published:
23 March 2021
Environment, Climate Change and Land Reform Committee Legacy Report - Session 5 - Financial scrutiny
Financial scrutiny
The Committee’s financial scrutiny primarily focused on: carbon impacts of capital and infrastructure spending; preventative spending and wellbeing; use of fiscal instruments for environmental outcomes e.g. taxes and levies, and; the role of the budget in the green recovery.
Date published:
24 June 2020
Local Government Finance: Facts and Figures 2013-14 to 2020-21 - Local Government Glossary
COUNCIL TAX
System of local taxation introduced in April 1993. It is a property tax levied on homes by local authorities. The amount levied is determined by placement of residences within 8 valuation bands (A-H).
Date published:
2 July 2019
Local government finance: facts and figures 2013-14 to 2019-20 - Local Government Glossary
COUNCIL TAX
System of local taxation introduced in April 1993. It is a property tax levied on homes by local authorities. The amount levied is determined by placement of residences within 8 valuation bands (A-H).
