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Seòmar agus comataidhean

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 8 April 2026
  7. Session 6: 13 May 2021 to 8 April 2026
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Displaying 1912 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

It sounds as if, in those discussions with HMRC, there has been very limited engagement on what is, I think, a very significant piece of work that it is undertaking. Do you understand its rationale for putting the policy in place at local authority level, instead of having a national tax? Why is it taking that approach, and why are we taking a different one?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Is a lack of capital resulting in slow progress on dealing with remediation in Scotland? In quarter 2 of 2025, only three single building assessments have been completed, whereas in the rest of the UK and England, work on 2,490 buildings has either started or been completed. Is the availability of money the issue, or is there another reason why our performance in dealing with this crucial safety issue in Scotland is dramatically worse than it is in the rest of the UK?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

That feels pretty fundamental to the operation of the policy. The bill is at stage 1 in its parliamentary process, but you think that a scheme could come forward that would allow for local operation. Would that not be a fundamental change to the way in which you, as Revenue Scotland, approached the issue in your work?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

There is probably a distinction to be made with regard to design: there is the design of the policy—that is, what it actually does—and then there is the design of your systems. It is worth clarifying that they are, in essence, two different things.

On the issue of timing, the legislative and policy development process for this levy feels very different to the process for the Scottish aggregates tax. I know that you have set out the reasons for some of that, but my point is that we, as a committee, were able to look at that tax and understand the mechanisms and its general impact, even though the rate had not yet been set. By the time that the committee had reached this stage of the process with that tax, it was pretty clear to us what we, as a country, were getting as a result of it.

This time, the process feels simultaneously very slow—after all, we are eight and a half years on from Grenfell and the need to deal with this huge problem—and incredibly rushed in the way that it has been pulled together at this point in the parliamentary session. Can you tell us about the contrast that you have found between the process of developing SAT and developing this tax?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Do you anticipate that the advent of the levy funds will significantly accelerate that work?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Mr Angus, could you repeat that into the microphone? I realise that you are giving advice to the minister on the hoof, but it would be good for us to hear it as well.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

But does that mean that there could be a risk of a lack of sensitivity to local circumstances? The evidence that we have had from house builders is that a one-size-fits-all approach across the country risks having an impact on very different housing markets—Edinburgh versus the Highlands, for example. I understand your point about efficiency, but part of the trade-off will be greater sensitivity to local circumstances.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Good afternoon, minister. The polluter-pays principle has been raised. Is the building safety levy a polluter-pays tax?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

Do you recognise that the tax will be paid by people who have never used the materials that we are talking about or built any of the buildings in question?

12:00  

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michael Marra

When will taxpayers know what they have to pay, and the date that they have to pay it by?