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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 17 November 2025
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Displaying 3261 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

So, you would be happy with the levy if it applied to more people. Should we just add the amount on to, for example, corporation tax, income tax or business rates?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

I accept that the developers do not like the levy, but we must find the money. Should we add it to business rates and all businesses would pay for it?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

That would add to the cost of collecting the levy.

As I understand it, the levy is to be based on floor area. Would it not be fairer to base it on value?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Okay. I want to move on to one of the other witnesses.

Ms Douglas, it sounds like Ms Kell would like to put this off for ever and ever. You said that it was not “fair” that the decent developers should pay for the bad behaviour of bad developers or bad manufacturers. Surely, tax is always like that. I reckon that I am a decent person, I am law abiding, and I pay tax for the police to deal with the bad people. Is that not just how tax works?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

So, would you spread the levy out further? Would you still have a levy but spread it out more?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Would the admin costs for that not be pretty horrific? Normally, we spend 1 per cent on admin for getting a tax, but this time we are up to about 10 per cent or thereabouts. If we go after every single manufacturer, the admin costs will be huge.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Fair enough. I will try a different question. There is the suggestion that a development with a small number of units would not pay the levy. Say that somebody builds a £1 million house out in the countryside. Surely, they should be paying a levy for that.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

Ms Gardiner, that is a fourth witness who has made that argument—three made it earlier, and we will come back to Ms Johnson later. It sounds like an argument that, if the housing sector—or the building sector or whatever we call it—is struggling, it would be better for the money to come out of general taxation. That would also save us money—Revenue Scotland is going to spend something like £3.7 million in the first year, which is more than 10 per cent of the money that we would get from levy. It seems to me like a strong argument: forget the levy, let us just put it on income tax.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

You are not totally opposed to a levy, but maybe we should look at it in more detail.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

John Mason

I accept all that. The thing is, we have a problem. You are telling us what is wrong with the levy and you are suggesting that we make more exemptions and so on, but we still have to raise the money, as the convener was suggesting. Do you have any suggestions, or do you feel that it is not your job to suggest alternatives?