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Questions and Answers Date answered: 12 September 2025

S6W-40242

The Business and Regulatory Impact Assessment published alongside the Building Safety Levy (Scotland) Bill sets out Scottish Government’s assumptions on the likely impact of a Building Safety Levy in Scotland, including those relating to homebuyers.New build house sales make up just 9% of all Scottish residenti...
Last updated: 30 May 2024

SPICe Briefing for Petition PE2096 Amended

The OECD provides data on the types of local taxes levied by local governments across member countries.
Last updated: 21 December 2023

Chamber_Minutes_20231220

Business Programme: The Minister for Parliamentary Business (George Adam), on behalf of the Parliamentary Bureau, moved S6M-11723—That the Parliament agrees— (a) the following programme of business— Tuesday 9 January 2024 2.00 pm Time for Reflection followed by Parliamentary Bureau Motions followed by Topical Questions (if selected) followed by Constitution, Europe, External Affairs and Culture Committee Debate: How Devolution is Changing Post-EU followed by Committee Announcements followed by Business Motions followed by Parliamentary Bureau Motions 5.00 pm Decision Time followed by Members' Business Wednesday 10 January 2024 2.00 pm Parliamentary Bureau Motions 2.00 pm Portfolio Questions: Constitution, External Affairs and Culture; Justice and Home Affairs followed by Scottish Government Debate: The Impact of UK Government Asylum Policy and Legislation in Scotland followed by Business Motions followed by Parliamentary Bureau Motions followed by Approval of SSIs (if required) 5.00 pm Decision Time followed by Members' Business Thursday 11 January 2024 11.40 am Parliamentary Bureau Motions 11.40 am General Questions 12.00 pm First Minister's Questions followed by Members' Business 2.30 pm Parliamentary Bureau Motions 2.30 pm Portfolio Questions: Education and Skills followed by Scottish Government Debate: Scotland's Public Service Values followed by Business Motions followed by Parliamentary Bureau Motions 5.00 pm Decision Time Tuesday 16 January 2024 2.00 pm Time for Reflection followed by Parliamentary Bureau Motions followed by Topical Questions (if selected) followed by Stage 1 Debate: Visitor Levy...
Last updated: 1 December 2021

HIHAAW submission

In welcoming the Strategic Approach’s promise that the Scottish Government will lobby the Westminster about the inequity of the levies which they raise on electricity as opposed to the much less burdensome ones currently applied to mains gas, HIHAAW would also like to see the Strategic Approach address a further levy distortion, namely the significantly higher distribution cost levy per 2 unit that is applied to customers living in the North of Scotland “region” comared to customers living in the South of Scotland “region”.
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.
Official Report Meeting date: 28 May 2024

Meeting of the Parliament 28 May 2024

Business Motion The next item of business is consideration of business motion S6M-13356, in the name of Jamie Hepburn, on behalf of the Parliamentary Bureau, which sets out a timetable for the stage 3 consideration of the Visitor Levy (Scotland) Bill. Motion moved, That the Parliament agrees that, during stage 3 of the Visitor Levy (Scotland) Bill, debate on groups of amendments shall, subject to Rule 9.8.4A, be brought to a conclusion by the time limits indicated, those time limits being calculated from when the stage begins and excluding any periods when other business is under consideration or when a meeting of the Parliament is suspended (other than a suspension following the first division in the stage being called) or otherwise not in progress: Groups 1 to 3: 1 hour 5 minutes Groups 4 to 6: 2 hours Groups 7 and 8: 3 hours Groups 9 and 10: 3 hours 45 minutes.
Official Report Meeting date: 21 March 2023

Net Zero, Energy and Transport Committee 21 March 2023

It would be useful to know whether all the money that is levied is collected and whether there is a difference between the levy amount and what is passed to—I assume—Scottish Water.
Official Report Meeting date: 25 September 2025

Constitution, Europe, External Affairs and Culture Committee 25 September 2025 [Draft]

I am also interested in hearing about the visitor levy. We know that, in its pilot, Edinburgh is looking at allocating 25 per cent of projected revenue from the levy to the culture sector.
Official Report Meeting date: 15 May 2024

Citizen Participation and Public Petitions Committee 15 May 2024

I understand that that will not be covered under the visitor levy but that camping sites and fixed caravans will.
Official Report Meeting date: 11 March 2025

Local Government, Housing and Planning Committee 11 March 2025

Members indicated agreement.Subordinate Legislation Subordinate LegislationNon-Domestic Rate (Scotland) Order 2025 (SSI 2025/37) Non-Domestic Rate (Scotland) Order 2025 (SSI 2025/37)Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025 (2025/38) Non-Domestic Rates (Levying and Miscel...

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