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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 25 December 2025
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Displaying 1360 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

There are and will be a lot of unknowns until we get through this phase of the assessment, including where we would even put that clause. We have put forward data today about 12 to 15-year outcomes, but it is hard to pin that down exactly at this stage.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

We always listen closely to what the sector has to say. We understand the cumulative impact of charges—of course we do—and we recognise that the sector has a crucial role to play in helping us resolve the housing challenges that we face. We will continue to work with the sector on that. Obviously, in a perfect world, we would not want to be doing this, but we need to.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

I would say that we are conscious of the concerns that developers have. We engage extensively with the sector on such measures. As you rightly identified, the building safety levy is being applied right across the UK, so I do not think that that would be a reason for a developer choosing to build disproportionately fewer properties in Scotland than in the rest of the UK, where the levy is also being implemented.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

That is absolutely correct. There is obviously a balance to be struck in relation to how we pursue our policy objectives. We must balance our policy objectives against the cost to those who will not be covered by the reliefs.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

The reality of where we are is that either the funding has to come from the Government’s capital budget—as the bulk of it will—or a relatively small proportion of it has to come from the industry. We are taking the same approach that has been taken down south in that regard, and we think that it is a proportionate response.

There is obviously scope for developers who are responsible for dealing with identified buildings that they were involved in to take measures to address that by pursuing the supply chain further down. It is true to say that we have extended the period in which developers are able to do that, but, as you identified, the complexity is such that the right option for us to take is to levy the charge on the developers for some of the cost.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

No. Unlike the system in England, which is based on the size of the development, we in Scotland are giving each developer an allocation that they can build levy free. Therefore, it is quite possible that small house builders, say, might not build their quota, which would mean that all—or the majority—of what they built would be levy free.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Those housing issues affect all local authorities across the country, including in urban areas. There are clearly significant challenges in our cities—nobody would deny that. If we get into defining what we mean by the terms rural, semi-rural, small town, large town, city, or suburban, we could end up in quite a complicated space. We have stuck clearly to the definitions of rural and remote that are already in place. As I said, the application of the thresholds will significantly and disproportionately provide beneficial support for rural areas.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

All that money will eventually be spent on the remediation of buildings, but the issue is that we need to go through the legal process of identifying who the building owners are—we had to put in place the legal powers to do that. We need to go through the call for bringing forward buildings and then the assessment process, which has been funded, before we can start the remedial works. Work has started on a small number of buildings, but—

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Again, that it outside my portfolio. I will defer to officials to give some background information on that question.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

It is important that the sector is asked to pay the tax. A building safety levy is a measure that has been taken forward by Conservative and Labour Governments south of the border, so our establishment of a building safety levy is absolutely no different from what is happening elsewhere in the UK.