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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 29 December 2025
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Displaying 4060 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I suppose that, to an extent, we are in Laffer curve territory. Basically, developers are saying that the building safety levy could have a bigger impact on the overall income of the Scottish Government if it has the unintended consequence of reducing the taxation that comes from other areas. For example, Miller Homes said that, a few years ago, it built a quarter of its houses in Scotland but now the figure is only 14 per cent, because it feels that the regulatory burden here is already too high relative to that in other parts of the UK, notwithstanding the legislation that has been passed in England. What would you say to companies such as Miller Homes that feel that they will have to pay yet more, when they are already paying in the region of £25,000-plus in tax per new house?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

We continue our evidence taking on the Building Safety Levy (Scotland) Bill. I welcome to the meeting Ivan McKee MSP, Minister for Public Finance. The minister is supported by officials from the Scottish Government: Stephen Lea-Ross, director of the directorate for cladding remediation; Lorraine King, deputy director of the directorate for tax; Hannah Taylor, bill team leader in the directorate for tax; and Hugh Angus, a lawyer in the legal department.

I refer members to my entry in the register of members’ interests.

I welcome our witnesses to the meeting and invite the minister to make a short opening statement. Good morning, minister.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Ultimately, the levy will be paid by house buyers, will it not? For example, if there are 10,000 houses in a year that qualify, the levy will effectively put up the price of those houses by £3,000. Developers will not take the cost out of their profits; they will pass it on to house buyers.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

How tied is the Government to the figure of £30 million a year? Will there be flexibility in the amount of the levy? If only 7,500 houses are built in a year, does that mean that the levy might be £4,000, or will it stick at £3,000—or whatever the figure happens to be? If it sticks at £3,000, for example, you would get only £22.5 million. Where are we in relation to flexibility?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

You have talked about 77 per cent being the benchmark, and it was at 76 per cent last year. Roughly, where do you think that you are now? You have said that you cannot be too specific.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

That is a politician’s answer, is it not?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

The directorate for internal audit and assurance has pointed out that the

“culture within Revenue Scotland continues to be open to audit and assurance”.

However, it has said that two items were highlighted for attention as part of the 2023-24 audit, namely

“the risk that the related party disclosure may be incomplete or inaccurate”

and

“the scope for medium-term financial planning arrangements to be developed further to highlight and ensure financial sustainability.”

It notes that

“Action to address these matters is underway and is expected to be completed”

during 2025-26. I wonder whether you can touch on that for a wee minute.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

Are you talking about a total exemption or a discount? If it is a discount, what percentage are you talking about?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

Looking at the evidence, we see everyone talking about exemptions. If all the exemptions were in place, there would not be any money to collect. Anna Gardiner, in your submission, you said:

“we would suggest that an exemption in the region of 50 units would provide a more meaningful degree of protection in rural Scotland.”

I do not know how many developments of more than 50 units there are in rural Scotland—I cannot imagine that there are many. Surely developers would just build 49-unit developments, to avoid the tax.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

Go on—tell us all!