The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3697 contributions
Finance and Public Administration Committee [Draft]
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]
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]
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]
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]
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]
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?
Finance and Public Administration Committee [Draft]
Meeting date: 11 November 2025
John Mason
We would all agree with that. There is the question of whether we have the powers, but I accept that we need to pursue that with other witnesses. We got the impression from the Scottish Government that the window that it has been given to operate in is quite limited by Westminster. It is not a tax that we could just do anything with.
Finance and Public Administration Committee [Draft]
Meeting date: 11 November 2025
John Mason
Do you not have an alternative?
Finance and Public Administration Committee [Draft]
Meeting date: 11 November 2025
John Mason
That could take for ever. It could be in 50 years’ time.
Finance and Public Administration Committee [Draft]
Meeting date: 11 November 2025
John Mason
Did the developer have no responsibility to check the materials that it was using?