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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: 11 November 2025

Michael Marra

No. In this particular instance, though, I am talking about a public inquiry into something that resulted in the death of many people, and I think that the Scottish Property Federation should take a view with regard to acting on its recommendations. However, I understand your point about the particular relationship with regard to build to rent. I will just leave that there.

My more general question, which is for all of you, comes back to some of your evidence and the comments that you and the previous panel of witnesses made about regional variation. Perhaps Anna Gardiner might comment on this, but there is, perhaps, a feeling in Scotland that there is a lack of viability outwith the central belt—indeed, almost outwith Edinburgh. Are you seeing a trend in viability that you fear might exacerbate that situation?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Michael Marra

The land and buildings transaction tax has realised about £40 million less than forecast. We have an evidence session later this morning on construction taxes. Can you account for why the LBTT receipts are lower?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Michael Marra

Indeed. We are talking about the trend. My question is, do you think that, at the moment, there is space in the marketplace for additional taxes?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Michael Marra

There is £1.4 billion of additional money available to the Government, and £1.1 billion available to portfolios, but it seems that it is being allocated to the increasing cost of delivering the same model of public services across Scotland. That is my reading of it.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Michael Marra

In the submissions and the evidence that we have received so far, the polluter-pays principle has been highlighted, but it strikes me from what you have said today and from reading the bill that many people who are not polluters will be asked to pay, too. Is that correct?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Michael Marra

In essence, house builders are meeting a public need and providing a public good, and are building good houses for people to live good lives in, but they are being called polluters. I understand that parts of the sector have done bad things—if we want to use Mr Mason’s terms—and I can understand why some of that language is used, but some companies must find such a description a little bit difficult to wear.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Michael Marra

Housing completion rates are among the lowest in recorded history, and there is a reasonably cool commercial property market at the moment. Does that give you concern, minister? I understand what you are saying about it being a relatively small percentage against the overall figure, but, looking at trajectory and trend, do you have any comments on what you are seeing in the marketplace?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Michael Marra

Under the next agenda item we will be looking at a tax on construction.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Michael Marra

That is interesting. Mr Hoy touched on the issue of LBTT receipts, so I will not go there.

We are eight years on from Grenfell. In quarter 2 of 2025, only three single-building assessments were completed in Scotland. Meanwhile, in England, remediation was either started or completed for 2,490 buildings. In your view, is the limiting factor in Scotland the availability of money to do the work?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Michael Marra

It is fair to say that very little of that is visible in the briefing. I realise that these are budget revisions and that we would not necessarily expect to see the information laid out as a mission-led piece of work, but when we match it up to your programme of reform, we will have to reflect on whether we are seeing the output.