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 1644 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
I am absolutely listening, and I am very keen to engage further. As I have said several times, the fact that this is being done in the rest of the UK is an important factor in our considerations. However, we continue to engage extensively with the sector on the matter.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
No, except to say thank you very much.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
You are asking me why organisations that may have to pay more tax are opposed to having to pay that tax.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
I think that that is the reality of where we are. No developers have been identified for a significant proportion of those buildings. As you have identified, the issues have to be addressed for public safety reasons. We had to make a choice about whether all the costs were carried by public finances or only a significant majority of them, with an ask to the sector to contribute towards the costs. We have taken that approach, which is the same approach as the rest of the UK. We are seeking to work on the detail of the levy and engage with the sector extensively to understand its position.
I believe that what I have announced today, and other steps that we have taken to provide mechanisms for relief, will be helpful for developers. In Scotland, Revenue Scotland will implement the levy, rather than having 296 different local authorities collecting it. We will also have one rate in Scotland compared to almost 600 rates in England, which will make it easier for developers. We will collect the levy at completion certificate stage, rather than at building control stage, which will significantly help developers’ cash flow, because they will have to pay the levy only at a point that is much closer to when they will get paid themselves. We are working hard to see what can be done with the sector to make the process as supportive as it can be, given the fact that we are asking people for money.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
Again, I will reflect on some of the points that you have made as we go through the rate-setting process and understand some of the variances.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
Obviously, we are talking about a different type of use, and hotels make up a very small percentage in the big scheme of things. Perhaps officials can comment on the other criteria that might apply.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
And you are asking that I un-exempt some things. That is very admirable of you, Mr Mason.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
That is the intention, yes.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
Yes. If build to rent were excluded, we would be putting more load on to other parts of the sector. Build to rent is a rental revenue model, but within it the calculation of capital outlay for construction costs is obviously significant, and that outlay is factored into the business case that the investors take forward. The levy would be another piece of that calculation that they would need to take on board. I think that the build-to-rent model would be well set up to deal with that.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
It could be different, but that is what it is called.