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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: 23 January 2024

Subordinate Legislation Considered by the Delegated Powers and Law Reform Committee on 23 January 2024

Health, Social Care and Sport Committee Community Care (Personal Care and Nursing Care) (Scotland) Amendment Regulations 2024 (SSI 2024/Draft) Health (Tobacco, Nicotine etc. and Care) (Scotland) Act 2016 (Commencement No. 6) Regulations 2024 (SSI 2024/1 (C.1)) Local Government, Housing and Planning Committee Non-Domestic Rate (Scotland) Order 2024 (SSI 2024/3) Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (SSI 2024/4) Rural Affairs and Islands Committee Sea Fish (Prohibition on Fishing) (Firth of Clyde) Order 2024 (SSI 2024/6)
Committees Date published: 31 October 2023

Delegated powers in the Visitor Levy (Scotland) Bill at Stage 1 - Delegated powers

At its meeting on 19 September, the Committee indicated that it was content with 14 of the delegated powers: Section 5: Calculation of levy; Section 9: Billing of overnight accommodation; Section 13: Required content of a scheme; Section 14: Publicity for introduction of scheme; Section 16: Duty to keep separate account for scheme; Section 18: Annual report...
Committees Date published: 8 June 2022

Annual Report of the Finance and Public Administration Committee for 2021-22 - Pre-Budget scrutiny

The Committee further had concerns that the Scottish public sector would incur additional costs as a result of the proposed increase in employer national insurance contributions, under the UK Government's Health and Social Care Levy. The Scottish Government responded to the report on 9 December 2021 with the Cabinet Secretary stating "I recognise the Commit...
Date published: 28 February 2022

Environmental Fiscal Measures for Scotland: - Glossary

PAYT – Pay as You Throw PES – Payments for Environmental or Ecosystem Services Residual Waste – see Non- Recyclable Waste RHI – Renewable Heat Incentive SEPA - Scottish Environment Protection Agency TVL – Transient Visitor Levy VAT – Value Added Tax ZWS - Zero Waste Scotland
Committees Date published: 14 October 2019

Pre Budget Report: Draft 2020/21 Budget - Effectiveness of charges

The Institute for European Environmental Policy told the Committee that demonstrating an environmental levy or tax is part of a wider package that takes the social and economic issues into account is the most important factor in the success of the taxes.iEnvironment, Climate Change and Land Reform Committee, Official report, 4 June 2019, Col 2 Revenue Scot...
Date published: 14 May 2019

Non-Domestic Rates (Scotland) Bill - Poundage

This means the poundage for large businesses is applied to the whole RV. The Non-Domestic Rates (Levying) (Scotland) Regulations 2019 (SSI 2019/39) sets the LBS threshold and rate for 2019-20 (2.6 pence on properties with a rateable value in excess of £51,000), and for reductions in Non-Domestic Rates as a result of the Small Business Bonus Scheme (SBBS) fo...
Committees Date published: 19 January 2018

Scottish Government's Draft Budget 2018-19 - Deer Management/Shooting rates

Following this repeal the Scottish Assessors Association stated that sporting rates will be levied on an area basis, with different rates for different types of ground, regardless of whether any sporting or shooting activity actually takes place.
Last updated: 7 November 2023

Pre-Budget Scrutiny 2024-25 Funding for Culture

The Visitor Levy (Scotland) Bill was later introduced to the Scottish Parliament on 24 May 2023. 133.
Official Report Meeting date: 19 February 2025

Economy and Fair Work Committee 19 February 2025

I will cite the example of the visitor levy BRIA, which was done under the old system.

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