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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
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
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.
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
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
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.