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Questions and Answers Date answered: 10 November 2022

S6W-11761

To ask the Scottish Government whether it has considered levying a residential property developer tax.
Official Report Meeting date: 9 October 2024

Meeting of the Parliament 09 October 2024

Ross Greer is right about sustainability and right to think about additional levies. However, I do not think that the levies that he has talked about, such as those for supermarkets, are enough to cover that sustainability.
Last updated: 11 June 2024

Supplementary Delegated Powers Memorandum Planning Scotland Bill

Negative procedure is considered appropriate as the power to make regulations removing the levy provisions from statute would only be triggered if the levy provisions in statute had expired.
Questions and Answers Date answered: 30 August 2024

S6W-29094

The duty to prepare and publish guidance under section 23 of the Visitor Levy (Scotland) Act 2024 falls on VisitScotland.
Questions and Answers Date answered: 30 August 2024

S6W-29094

The duty to prepare and publish guidance under section 23 of the Visitor Levy (Scotland) Act 2024 falls on VisitScotland.
Questions and Answers Date answered: 28 July 2023

S6W-19586

The Scottish Government does not hold information on fees or levies charged by ports for cruise ship calls.
Questions and Answers Date answered: 31 October 2024

S6W-30451

To ask the Scottish Government how much it estimates that it will receive in receipts from the UK Apprenticeship Levy in (a) 2024-25 and (b) 2025-26. Since 2020-21 the Scottish Government has not received a specific allocation of the Apprenticeship Levy revenue.
Official Report Meeting date: 12 December 2023

Local Government, Housing and Planning Committee 12 December 2023

Finally, I want to ask about the power to introduce a levy. Has there been any difficulty in developing the bill or the programme while we wait for the devolution of the power that would enable the introduction of a levy?
Last updated: 19 February 2024

Letter from SG on Aggregates Tax and Devolved Taxes Administration Scotland Bill

A similar notification is currently required for UK Aggregates Levy. The inclusion in the Bill of a regulation-making power to set out the details of the notification in secondary rather than primary legislation will allow the Scottish Government to further develop the notification requirements with Revenue Scotland and relevant industry stakeholders.
Questions and Answers Date answered: 24 October 2024

S6W-30625

To ask the Scottish Government by what date it plans to publish draft regulations in relation to the Planning (Scotland) Act 2019 provisions on an infrastructure levy. A Discussion Paper on the Infrastructure Levy was published in June and comments were invited until 30 September.

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