The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1069 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
That £3 million sounds significant, but if you missed a few additional dwelling supplement transactions, for example, you could get quite close to that figure quite quickly.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
I have a couple of quick questions. Any of us who have had casework on behalf of our constituents will know that, when something has gone wrong in relation to property developers and you check out the developer, you may find that many limited companies and other corporate constructs have been created around the business. How alert are you to that practice in the property development industry? If directors are not to be made liable for recovery of tax, how alert are you to the evolving nature of those corporate structures? Unless you recover the moneys at the point of the certificate of completion, those who are unscrupulous might find ways around the system.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
Minister, do you anticipate that the one-year delay to the introduction of the levy will have an impact on the ability of the industry to meet that target?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
So, that money was spent in-year, and you will have to use future revenues to make up for that.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
The developer community is saying to us that construction and product manufacturers and companies that have produced cladding are effectively getting away scot free. I recognise that many of them will have disappeared from the scene in the past eight years. What consideration has the Scottish Government given to extending the scope of the levy to include those who manufacture the products?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
One of the critical elements, particularly for ADS, is the concept of being in an economic unit, which means, for example, that cohabiting couples will incur ADS even though one partner will not be on the title deeds of their partner’s property. That will be very complex for you to unpick, will it not? With ADS, there is an element whereby, if someone chooses to pay it, they are choosing to pay it.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
Are you aware that some couples are considering trial separations for the period when the transaction goes through, in order to avoid the tax?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
That is helpful to hear. The industry is also concerned that there is no sunset clause in the legislation. In evidence from architects and fabricators, we have heard concerns that, in any 10-to-15-year window, another scandal could come along. They have identified a couple of potential areas where we should have cause for concern. To what extent should the developer community assume that this is a tax that is here to stay, or would you support their calls for a hard stop to be put in at a certain point, even if that is 10 or 15 years from now?
12:15Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
Good morning. I have a brief question on organisational culture before I move to something more substantive. You have implemented a 35-hour working week. How is that panning out? Are you finding that some staff cannot do their job within that 35-hour working week? For example, Ms Lorimer, are you working 35 hours and capping it, or are you working more?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
If the legislation specifies what a small development is and exempts that, how, in practical terms, could you get around a developer who does a 20-property development under the guise of four corporate entities that develop five homes each?