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Questions and Answers Date answered: 26 March 2024

S6W-26238

We have committed to a review of road works Fixed Penalty Notices (the fines to be levied), due to start in 2024. Authorities already have an existing power to undertake any outstanding work directly and recharge all costs, should the utility fail to act.
Date published: 28 February 2022

Environmental Fiscal Measures for Scotland: - 6.3.1 Proportionate

6.3.1 Proportionate New taxes or charges planned should be levied in proportion to the tax or charge payers’ ability to pay.
Date published: 14 May 2019

Non-Domestic Rates (Scotland) Bill - Legislation

Typically, this takes the form of negative instruments used to update the poundage, levying arrangements, and reliefs, among other things.
Committees Date published: 28 February 2018

Air Quality in Scotland Inquiry - Conclusions

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.
Official Report Meeting date: 4 June 2019

Environment, Climate Change and Land Reform Committee 04 June 2019

As we move forward with new levies or taxes, what specific lessons do we need to recognise and learn from the Scottish landfill tax and the carrier bag levy?
Committees Date published: 9 September 2025

Stage 1 report on the Tertiary Education and Training (Funding and Governance) (Scotland) Bill - Scottish apprenticeship frameworks

NES added that: In general, we would recommend aiming for the principle that payments via the Apprenticeship Levy should be sufficient to cover the total costs of apprenticeship use, including all aspects of provision, certification and development.9NHS Education For Scotland. (2025, April).
Committees Date published: 15 May 2020

Legislative Consent Memorandum on the UK Agriculture Bill (LCM(S5)38)

The LCM states that— The Scottish Government intends to lodge a legislative consent motion in relation to certain provisions of the Bill, namely food security, fertilisers and the red meat levy only. The Scottish Government intends to continue to work with the UK Government to secure an approach to the provisions on organic products (clause 37(1)(a)), the i...
Committees Date published: 10 November 2019

Empty Homes in Scotland - Measuring the scale of the problem

City of Edinburgh and Perth and Kinross Councils both questioned, however, whether they would be able to actively identify all those households which were failing to disclose their empty status in order to avoid paying the council tax levy.6Local Government and Communities Committee.
Last updated: 23 March 2021

SPBill62BS052021

Appeals 15A A person on whom a levy is imposed under paragraph 12 may appeal to the sheriff 35 against— (a) the imposition of the levy, 19 Tied Pubs (Scotland) Bill Schedule 2—Scottish Pubs Code Adjudicator Part 4—Accountability (b) the amount of the levy.
Last updated: 3 March 2021

SPBill62AS052021

Appeals person on whom a levy is imposed under paragraph 12 may appeal to the sheriff 15A A 35 against— (a) the imposition of the levy, 19 Tied Pubs (Scotland) Bill Schedule 2—Scottish Pubs Code Adjudicator Part 4—Accountability (b) the amount of the levy.

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