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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 18 December 2025
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Displaying 1941 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

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—it 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—thanks.

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?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

When will taxpayers know what they have to pay, and the date that they have to pay it by?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

On that basis, it is not the availability of capital in the short run that has been the problem. You are setting out a series of other very reasonable issues, but it is not the availability of capital that has been the issue.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

The £30 million that will be raised by the levy is less than 2 per cent—1.76 per cent—of the overall cost. I know that the levy will raise £30 million per annum, but that is less than 2 per cent of the £1.7 billion that you identified.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Given the evidence that we have had so far from the industry and stakeholders, I am sure that the delay that you have announced today will be welcome. Have you just picked an arbitrary date? For instance, for the levy in England, clarity on the rates that were to be set was provided 18 months before the commencement of the tax to allow for investment planning. Would it be better to have that kind of window in our legislation rather than a 2028 start date, or are you confident that, by the middle of 2026, the Scottish Government will have passed all the secondary legislation and have all the details in place, particularly given that we have an election in that period? That feels to me to be quite ambitious.