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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).
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...
Official Report Meeting date: 16 January 2024

Meeting of the Parliament 16 January 2024

The first question is, that motion S6M-11871, in the name of Tom Arthur, on the Visitor Levy (Scotland) Bill at stage 1, be agreed to.
Official Report Meeting date: 19 March 2024

Finance and Public Administration Committee 19 March 2024

In your opening statement, you said that the levy will broadly align with the UK aggregates levy.
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”.
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.

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