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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 22 January 2026
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Displaying 1407 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

It comes back to ease of use, because these numbers are well known in the building process right from the planning stage. Architects and developers will know those numbers, so they can plan on that basis. The end price, on the other hand, might move around right up to the last minute, depending on a range of factors, so it would be harder for them to assess what the levy would be to allow them to factor it in. As a result, this seemed the most robust and straightforward methodology.

I do take your point about different types of houses and so on, but what we are doing through reliefs on the affordability element will go a long way towards addressing that.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Yes.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Yes, and if I were sat here with an underspend, I am sure that you would have something to say about that as well.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

I believe that that is the process that was followed down south, where indicative rates were given 18 months ahead of the secondary legislation.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

That is a good point. If we look at the numbers, we can see that a relatively small percentage of the total cost of the remediation is covered by the levy. The remediation timetable, which is outside the scope of what we are talking about and has been taken forward by the Cabinet Secretary for Housing, is running as fast as it can in terms of the on-going work around the call for buildings to be identified so that they can be assessed. The funding is in place for the assessment of those buildings, and the work to get developers signed up to that activity, where the developer is identified, is continuing—the delay from the deferment has no impact on that.

It is worth recognising that the remediation is being implemented earlier in England because the transitional arrangements there are configured at the building control stage. That is earlier in the process than the completion certificate stage. There is recognition that there is quite a lead-in, so the revenues in England in the first year will be a small percentage of the total revenues that are expected in future years, when everything has flushed through the transitional arrangements.

Within the process that we are implementing, taking the revenue charge at the completion certificate stage means that we will immediately start to gain the full revenues from 2028.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

From a practical point of view, that would be extremely challenging. Officials might want to comment on that, as they have been closer to the detail and would have investigated that. We came to the same conclusion as the UK Government on that for many of the reasons that you have identified, such as that many of them will no longer be around, and many will be international companies, so it would be hard to identify their involvement. We have made a provision to extend the time period for up to 15 years to enable developers to pursue supply chain companies.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Maybe two, if we do something on brownfield sites.

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—