Seòmar agus comataidhean

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

Data from the NHS Research Scotland Haematology Specialty Group and Cancer Research Network presented in the table below show the number of patients who have been recruited to clinical studies, including clinical trials, for non-malignant and malignant haematology conditions, respectively in each year since 2017.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

The Scottish Government intends to consult on the policy design of a devolved Building Safety Levy once an agreement has been reached with the UK Government on the transfer of legislative competence.

In line with our New Deal for Business and Framework for Tax, we will work collaboratively with those operating in the residential development sector and other stakeholders to ensure that the design and delivery of the Levy is informed by the widest possible range of views.

The Scottish Government has published a Financial Memorandum for the Housing (Cladding Remediation) (Scotland) Bill which includes information on the range of costs linked to the assessment and remediation of buildings in scope of the Cladding Remediation Programme. Financial Memorandum accessible (parliament.scot) We are working with Homes for Scotland and developers to identify their buildings within scope of the Programme.

The building regulations in Scotland require that the materials used must be durable, and fit for their intended purpose. The regulations and supporting guidance also restrict the use of highly combustible materials depending on where the products are used in the building. More detailed information is provided in the Technical Handbooks available on the Scottish Government website, the search facility for which can be found at https://www.gov.scot/policies/building-standards/monitoring-improving-building-regulations/ .

Construction products regulation is a matter reserved to the UK Government. Insulation products are generally tested and certified to relevant British and / or harmonised European tests, including being tested for reaction to fire properties.

The Royal Institution of Chartered Surveyors (RICS) have published ‘Spray foam insulation: a clear, impartial guide’, to inform surveyors and building owners on application and risks when used in existing buildings. The guide is available on the RICS website, the search facility for which can be found at https://www.rics.org/news-insights/rics-release-new-spray-foam-consumer-guide.

The primary objective of a devolved Building Safety Levy is to raise revenue to support the funding of cladding remediation for multi residential properties where cladding may present a risk to life. This will also ensure that homeowners and residents do not have to meet those significant costs themselves, directly.

The Scottish Government will balance this objective with minimising the impact on housing supply. We will also work with stakeholders and across the public sector to understand the cumulative impact of existing costs and regulations on the residential property and construction sectors.

Revenues from the UK Government’s Building Safety Levy in England will be small in relation to UK GDP and so the Levy is not expected to have any significant macroeconomic impact. As set out in the 2023-24 Programme for Government, the Scottish Government intends for a devolved Building Safety Levy to apply in equivalence to the Levy that is being introduced in England and so it does not expect the macroeconomic impact to be materially different in Scotland.

The Scottish Government does not hold this information. It is publicly available from Public Health Scotland on the incidence publication page for blood cancers: Leukaemias, Hodgkin lymphoma, Non-hodgkin lymphoma and multiple myeloma.

The Scottish Government will set out options for calculation of a devolved Building Safety Levy as part of the consultation on the policy design of the Levy. The consultation process will commence once an agreement has been reached with the UK Government on the transfer of legislative competence.