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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: 26 September 2025

Letter to the Cab Sec Building Safety

The Housing (Scotland) Bill (and resulting subordinate legislation), the Building Safety Levy (Scotland) Bill and the forthcoming bill on heat in buildings present opportunities to take decisive action.
Questions and Answers Date answered: 9 January 2025

S6W-32134

As set out in the recent consultation on the Scottish Building Safety Levy, we estimate that this measure would seek to raise £30 million per annum.
Last updated: 8 January 2025

2024 Annual Return Form CPG Tourism

Details of any other activities, such as visits undertaken by the Group or papers/report published by the Group should also be provided. 18 March 2024 - Topic: museums - Presentations: Museums Galleries Scotland and Perth Museum - Attendance: 5 MSPs, 29 non-MSPs 23 September 2024 - Topic: DMOs - Presentations: VisitArran and VisitAberdeenshire - Attendance: 3 MSPs, 17 non-MSPs 9 December 2024 - Topic: visitor levy...
Last updated: 20 December 2024

NPF426JuneConvtoMin

You also noted ongoing work on masterplan consent areas, compulsory purchase orders and the infrastructure levy. In addition, you noted that you were still considering the implications of the outcome of Miller Homes Ltd v the Scottish Ministers.

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