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If implemented by local authorities, the WPL charge will be levied on employers and it will be a matter for employers, including the Scottish Government and Scottish Parliament to decide whether they pass the cost of schemes onto employees.
The costs of awarding National Qualifications, even this year, are greater than the contribution made by local authorities in the form of a levy. S6W-00432
The Committee further notes the view that congestion charging and workplace parking levies may also help to improve air quality and recommends that the Scottish Government explore these options following the introduction of the LEZs.
The changes to sections 27 and 28 introduce a levy requirement for practitioners which are corporate bodies (previously the levy was only payable by individual practitioners, for example solicitors and advocates).
Fairly soon, pub companies will get some indication about what the levy might look like. The minister has to approve the idea of a levy before that happens.