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Last updated: 1 March 2023

ReviewofLocalGovernanceConvtoMin

We note the commitment to a Visitor Levy Bill in the programme for government and look forward to considering that legislation in due course, but we also heard from the Chair of SOLACE that a “general competence” under which local authorities could consider new revenue-generating proposals in line with local 2 We would welcome your views on the merits of ci...
Questions and Answers Date answered: 6 May 2025

S6W-36987

Officials will continue to engage with the UK Government to understand any impacts that changes to the Levy may have for businesses in Scotland.
Questions and Answers Date answered: 21 March 2025

S6W-35691

Each local authority has a responsibility to publish an assessment of the impacts of introducing a Visitor Levy, including for the different rates and exemptions they may choose to apply.
Date published: 11 July 2025

Building Safety Levy (Scotland) Bill - Reviews

Retrieved from https://www.legislation.gov.uk/asp/2014/16/contents to increase the list of appealable decisions to include SBSL decisions: in relation to whether or not any person is required to have a tax representative in relation to the giving, withdrawal or variation, of any approval or direction with respect to the person who is to act as another’s tax representative In relation to whether a body corporate is to be treated, or ceases to be treated as a member of a group, the times at which a body corporate is to be treated as such, and which body corporate is to be the representative member for a group in relation to the requirement of security for the payment of Scottish building safety levy...
Date published: 19 December 2022

Budget 2023-24 - Scottish landfill tax

Figure 12: Forecast income from Scottish landfill taxScottish Fiscal CommissionThere are no new policy announcements in relation to the Airport Departure Tax, the Aggregates Levy or the Assignment of VAT.
Committees Date published: 29 January 2020

Non-Domestic Rates (Scotland) Bill : as amended at Stage 2 - Annex

However, it does not appear to amend or remove the power in section 7B of the 1975 Act conferred on Scottish Ministers to set the non-domestic rate to be levied throughout Scotland each financial year.
Official Report Meeting date: 30 April 2025

Economy and Fair Work Committee 30 April 2025

At the risk of repeating the same thing, I note that employers would invariably like there to be more transparency with the levy and how it is utilised. The last time that I saw anything on the levy was 2019.
Official Report Meeting date: 30 November 2021

Net Zero, Energy and Transport Committee 30 November 2021

We need the levy system to reflect the transition away from carbon-based heating systems to low-carbon or zero-carbon systems, because the way in which the levy system is currently calibrated potentially drives up costs.
Last updated: 26 September 2025

Letter to Convener of the FPAC Committee Building Safety

Local Government, Housing and Planning Committee Kenneth Gibson MSP Convener Finance and Public Administration Committee 26 September 2025 Dear Kenneth, Building Safety Levy (Scotland) Bill Following my letter of 3 September outlining the Committee’s intended approach to consideration of issues raised by the Building Safety Levy (Scotland) Bill, I am pleased to present the Committee’s conclusions on its work on building safety earlier in the year.
Last updated: 26 September 2025

20250926_ConvtoFPACConv_BuildingSafety

Local Government, Housing and Planning Committee Kenneth Gibson MSP Convener Finance and Public Administration Committee 26 September 2025 Dear Kenneth, Building Safety Levy (Scotland) Bill Following my letter of 3 September outlining the Committee’s intended approach to consideration of issues raised by the Building Safety Levy (Scotland) Bill, I am pleased to present the Committee’s conclusions on its work on building safety earlier in the year.

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