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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 27 December 2025
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Displaying 1965 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Michael Marra

Housing completion rates are among the lowest in recorded history, and there is a reasonably cool commercial property market at the moment. Does that give you concern, minister? I understand what you are saying about it being a relatively small percentage against the overall figure, but, looking at trajectory and trend, do you have any comments on what you are seeing in the marketplace?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Michael Marra

Under the next agenda item we will be looking at a tax on construction.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Michael Marra

That is interesting. Mr Hoy touched on the issue of LBTT receipts, so I will not go there.

We are eight years on from Grenfell. In quarter 2 of 2025, only three single-building assessments were completed in Scotland. Meanwhile, in England, remediation was either started or completed for 2,490 buildings. In your view, is the limiting factor in Scotland the availability of money to do the work?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Michael Marra

It is fair to say that very little of that is visible in the briefing. I realise that these are budget revisions and that we would not necessarily expect to see the information laid out as a mission-led piece of work, but when we match it up to your programme of reform, we will have to reflect on whether we are seeing the output.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Michael Marra

I appreciate that.

You have talked about the marginal viability of sites. I understand that this might be difficult, in the absence of rates being set, but have you managed to do any modelling in respect of the number of homes that you think might be impacted by the levy?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Michael Marra

The construction cost for building a three-bedroom house is roughly 拢270,000鈥擨 have managed to get that from the internet, and I do not know how common that would be across different builders and so on, but let us take it as a benchmark. The Government also pays to build houses鈥攊t pays local government to do so, for example. If the Government paid 拢30 million for building on one side of the ledger, that would cover about 110 houses across Scotland. It would seem to me a bit perverse if we were to find ourselves in a position where that number was offset by potentially stopping the building of 110,000 homes. In the absence of modelling from the sector, I find it difficult to measure that trade-off.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Michael Marra

That is not an answer to the question; that is a description of the policy.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Michael Marra

I look forward to that.

Looking at the trend in the numbers, do you feel comfortable that the marketplace can take additional taxation weight?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Michael Marra

Assuming that the bill progresses, do the witnesses want to see anything added to the list of exemptions?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Michael Marra

Is there any reason why the figure for exemption levels in Scotland should be different from those in the rest of the UK? Do you want us to take on board the different character of the sector here, meaning that a different signal of viability should be sent?