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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 December 2025
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Displaying 1360 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Yes, and I think that we might want to reflect on the record that, if there is significantly more affordable housing in Scotland, that is perhaps no bad thing.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

First, it is important to recognise that, if the money does not come from the developers, it would need to come from the capital budget—from the Scottish Government’s general taxation—or we would have to spend less on other public services. That is clearly the only alternative.

Regarding where the number came from, that is the amount that we would have received had we had a consequential share of the money that the UK Government is raising through its levy.

In relation to the specifics of the charge, there is scope, through secondary legislation, for ministers to decide the amount of the levy when we put it in place annually. Future ministers will be able to decide how much they want to raise from the levy.

As I say, the policy intent at this stage is to reflect the equivalent of what is intended to be raised by the levy in England.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

All of these are judgment calls, to be honest. We have gone through this and looked at the long list—

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Exactly. Funds have indeed been put in to support the evaluation work to assess the extent of remediation that will be required.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

No; the funds that are raised from the levy, as the convener said, are a relatively small proportion of the total funds. The bulk of the lifting will be done by the Scottish Government’s capital budget.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

It is important to say that we all agree that the remediation has to be carried out. We will not know the full scale of remediation that is required until all the assessments are done, so at this stage we would not be able to put a final end date on it. We are working to an assessment at this stage that is based on the best available information, and that is broadly in line with the assessment that has been made south of the border. The ability to predict future technical challenges in building construction is probably outside the powers of Scottish Government ministers. There might be such challenges in the future, and it would be for future Governments to deal with them.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

That is about how Government budgets run. We have this conversation at other times about making sure that we use all the money that is available to meet the priorities of the people of Scotland. The idea that we would put that money in a biscuit tin and keep it there does not reflect the way that the finances work.

Looking at this at a macro level, it is understood that the total cost of the remediation will be far higher than the amount of money that is raised through the levy. By virtue of that fact alone, there is absolutely no doubt that everything that is raised through the levy will find its way towards remediation. Therefore, the mechanism by which you would do that hypothecation does not seem practical or necessary.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

There is robust data on the number of completions, so that is understood, and there is categorisation of that vis-à-vis the exemptions that we are talking about.

Officials can give more detail on the total market, but the difference was the period of time over which the average was taken. We have used a certain number of years to average the market size. Homes for Scotland is using a different number of years to average, and that is why we are seeing that difference. The effect of that is that we say that new build is 0.6 per cent of the total market size. If we used Homes for Scotland’s numbers, the average would be a slightly higher number, but it would still be in that range. It does not make a material difference to the size of the percentage of the total cost or the total size of the housing market.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

It is the same as the bill down south—

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

It might do, but, as I have said, we do not have a crystal ball that tells us what building safety issues might or might not arise in the future. It would be up to future Governments and future Parliaments to take a view on that.

Did you want to comment, Hannah?