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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 6 April 2026
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Displaying 3697 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

Michael Marra is arguing against the levy, and I have some sympathy for that, but is the fault not at Westminster, which has brought in such a levy in England and, effectively, put us into a corner whereby we have to do so as well, when it would have been better just to put it on to corporation tax or something like that?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

Well, the charge will be passed down the line. I know that the Government’s argument is that land prices would fall because of the bill, but I am sceptical about that, and the committee heard from witnesses who were also sceptical about it. I think the charge will be passed down the line to whoever ends up being the end user, as happens with a tax such as VAT.

I would like the Government to agree to the amendments. If they need a bit of tweaking at stage 3, we could certainly do that, but agreeing to them now would set out the principle. The idea that homelessness residential places might be affected—that someone would build a hotel and it would immediately be filled with homeless people—seems very unlikely, but perhaps that could happen. I hope that the minister will agree to the amendments. If they need to be tweaked, they could be tweaked later on.

11:00

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

No.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

I note that the member includes the term “housing emergency” in his amendments. Is there a legal definition of that?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

Amendment 31 would set a base level—it could be higher or lower than that—and we will see what the Government thinks about it. Patrick Harvie is correct that we do not need to include any reliefs or rates in the bill and, overall, that is what is happening. However, I want to pass on the point that the Scottish Property Federation suggested to me—I agree with it, because I see it happening in my constituency—that setting a level would set a marker that indicates that we want to take action on brownfield land.

I move amendment 30.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

John Mason

I certainly think that not enough is being done, but the question is who should do it.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

I think that Edinburgh, in common with other cities internationally such as Venice and Barcelona, is swamped with tourists at certain times of the year, especially in August during the festival. To be frank, I struggle to get a hotel room for under £100 a night in Edinburgh—although I can easily get that in London—so I do not think that there is much danger of losing all the tourists.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

Thank you.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

That widens the debate out a bit, but I agree with Patrick Harvie. The levy will raise £30 million per year and we will spend something like 10 per cent of that in the first year on the admin costs. There is a whole question about the levy. However, given that—I assume—the levy will go ahead, I am seeking to improve it a bit, and it would be an improvement to make it more progressive and affordable by basing it on the property’s value rather than its floor space.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

Yes, on you go.