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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]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Do you recognise that the tax will be paid by people who have never used the materials that we are talking about or built any of the buildings in question?

12:00  

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

I will, because there is great concern in the industry about the lack of a horizon that will allow people to predict their investment profiles for housing, at a time when we have an incredibly low completion rate for housing in Scotland and a national housing emergency. It has to be a concern that there is no visibility for the people who are making those investment decisions, unless we are talking years in the future.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

What do you think would be reasonable?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

There will be clarity about the implementation date but not a trigger for the date for the information set that the sector is looking for, which is how much the levy will cost the sector and how it will operate. At the moment, you are just setting the end point rather than the trigger for the information about the levy. Looking at the short period that is available鈥攏ot just in this committee鈥攁re you confident that you can get all that done? Is the idea to introduce secondary legislation after May but before the recess?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Okay. Thank you.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

So, it is, as you see it, the first new tax, because it is being brought in at the same time as levies in England and Wales.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Okay鈥攊t is useful to get that distinction.

I understand the point that the policy is not there yet, but I find the lack of certainty and clarity that you have been able to offer quite worrying. Elaine, your comment about your confidence in the ability to deliver a workable tax, given the absence of some of the key priorities, was quite damning in some respects, and I just want to probe that a little bit more. Have you had discussions with UK colleagues about the parallel development of the new tax? Can you say a little more about the considerations that they are having at the same time?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Okay, that is useful鈥攖hanks.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

It sounds as if, in those discussions with HMRC, there has been very limited engagement on what is, I think, a very significant piece of work that it is undertaking. Do you understand its rationale for putting the policy in place at local authority level, instead of having a national tax? Why is it taking that approach, and why are we taking a different one?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Is a lack of capital resulting in slow progress on dealing with remediation in Scotland? In quarter 2 of 2025, only three single building assessments have been completed, whereas in the rest of the UK and England, work on 2,490 buildings has either started or been completed. Is the availability of money the issue, or is there another reason why our performance in dealing with this crucial safety issue in Scotland is dramatically worse than it is in the rest of the UK?