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Questions and Answers Date answered: 20 October 2023

S6W-21177

To ask the Scottish Government how much it estimates would have been raised by a social responsibility levy in each year since the introduction of minimum unit pricing, and whether it plans to introduce a social responsibility levy.
Questions and Answers Date answered: 11 February 2025

S6W-34362

Information on the amount raised through Business Improvement District (BID) levies are not held by the Scottish Government.Local authorities are responsible for administering and collecting the levy on behalf of the BID and would be responsible for providing this information.Scotland’s Improvement District (SIDs) have estimated that the annual levy for the combined 36 BIDs in Scotland is £6.4m.
Questions and Answers Date answered: 20 March 2024

S6W-26157

To ask the Scottish Government, as part of any work that it is undertaking to understand and address gambling harms in Scotland, whether it has had any discussions with the UK Government regarding the potential disbursement of any funds raised through its proposed statutory levy on gambling operators, in the event that the levy is introduced.
Questions and Answers Date answered: 18 September 2025

S6W-40462

To ask the Scottish Government, in light of people residing in Scotland being liable for such payments, whether it will hold a public information campaign highlighting who might be asked to pay a visitor levy as a consequence of the discretionary powers made available through the Visitor Levy (Scotland) Act 2024.
Questions and Answers Date answered: 16 February 2024

S6W-25196

To ask the Scottish Government, in light of the possible introduction of a non-domestic rates public health supplement on retailers as set out in the 2024-25 Budget, what assessment it has made of the potential impact of any new levy on the behaviour of retailers that are liable for the new levy and also become liable for a workplace parking levy, including whether such retailers may be more or less inclined to pass some or all of the cost of the parking levy onto their staff.
Official Report Meeting date: 27 September 2022

Finance and Public Administration Committee 27 September 2022

We have some thoughts on that levy, which are in our budget submission.
Official Report Meeting date: 2 October 2024

Meeting of the Parliament 02 October 2024

A public health levy is still under consideration by the Scottish Government, and I point out that the minimum unit price of alcohol has increased this week.
Last updated: 1 July 2025

ChairSFCToConvener_25Jun25

Our report also includes new forecasts following the announcement today, 25 June 2025, that the rate of Scottish Aggregates Tax will align with that of the UK Aggregates Levy and an update for the recent announcement that the Two Child Limit payment will launch in March 2026 rather than April as we had assumed in our May forecasts.
Last updated: 9 April 2024

PB_2023_Paper156

This Bill creates a new Scottish aggregates tax to replace the UK aggregates levy. The Bill also makes changes to the Revenue Scotland and Tax Powers Act 2014 in relation to the general administration of devolved taxes.
Last updated: 6 March 2024

Daily List 6 March 2024

Visitor Levy (Scotland) Bill — Stage 2 Section 4 Miles Briggs 26 In section 4, page 2, leave out lines 31 and 32 Section 5 Miles Briggs 27 In section 5, page 3, line 20, leave out and insert Daniel Johnson 28 In section 5, page 3, line 31, at end insert— Miles Briggs 29 Leave out section 5 Section 6 Miles Briggs 30 In section 6, page 3, line 36, leave o...

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