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Questions and Answers Date answered: 23 January 2024

S6W-24499

These comprise three national taxes: Scottish Aggregates Tax, Air Departure Tax, and a Building Safety Levy; and three local taxes: Visitor Levy, Cruise Liner Levy, and a Local Carbon Land Tax.
Questions and Answers Date answered: 16 December 2022

S6W-12767

To ask the Scottish Government what lessons it can learn from the reported use of an expert working group during the introduction of the UK Aggregates Levy, and whether it will consider establishing a similar working group during the introduction of a Scottish Aggregates Levy.
Questions and Answers Date answered: 19 February 2025

S6W-34488

The Visitor Levy is a discretionary power for local authorities to use.
Questions and Answers Date answered: 5 September 2024

S6W-29000

The levy is not expected to come into effect until April 2026 at the earliest.
Last updated: 14 November 2023

SPBill38PMS062023accessible

The proposals set out in Part 2 of the Bill reflect detailed discussions with Revenue Scotland and take account of existing relevant legislative provisions applying to the UK taxes, including the UK Aggregates Levy, Landfill Tax and Stamp Duty Land Tax.
Official Report Meeting date: 7 May 2025

Economy and Fair Work Committee 07 May 2025

The levy is paid only by companies with wage bills of more than £3 million.
Committees Date published: 15 November 2024

Report tracking the work of the Local Government, Housing and Planning Committee 2023-24 - Local Government issues

Specifically it considers the Committee's work on: The New Deal for local government Visitor Levy (Scotland) Bill The local governance review Community Empowerment (Scotland) Act 2015 - post-legislative scrutiny Community Councils Community Wealth Building Understanding barriers to participation in local politics Non-Domestic Rates
Official Report Meeting date: 6 February 2024

Health, Social Care and Sport Committee 06 February 2024

I am very much in support of such a levy. I agree with what Justina Murray said, and I am very much in support of a levy, too.
Official Report Meeting date: 5 March 2024

Finance and Public Administration Committee 05 March 2024

If there is optimum utilisation—or near enough—at the moment, would increasing the levy have the impact that you would desire of creating an incentive to do more recycling?
Questions and Answers Date answered: 19 April 2024

S6W-26932

To ask the Scottish Government whether it will provide an update on its commitment to pursue the devolution of powers for a Building Safety Levy in Scotland. The Scottish Government’s 2023-24 Programme for Government announced that we would be seeking the devolution of powers to introduce a levy equivalent to the UK Government’s Building Safety Levy for England, the revenues from which will be used to provide funding for the Scottish Government’s Cladding Remediation Programme.

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