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 4079 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 17 February 2026
Kenneth Gibson
Yes, but has that happened here?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Thank you. I open up the session to colleagues around the table, starting with Michael Marra.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
The definition in the bill includes purpose-built student halls of residence, but there is an intention to exclude from the levy hotels, residential accommodation where personal care is provided, hospitals, hospices, prisons, residential accommodation for school pupils, affordable housing and so on. However, we have a range of other caveats from the developers that they hope that the Scottish Government will look at. For example, some have said that the levy should not apply to developments of fewer than 50 units—I can imagine the impact on the collection of the levy if that were brought in. Others say that rural areas such as Knoydart should not be included. There is a whole load of different possible caveats.
How open is the Scottish Government to considering such caveats? Developers have said that the levy will be a disincentive in relation to some sites. That will mean that fewer houses will be built, which will impact on housing supply. In addition, if four people, on average, are usually employed to build a house, and they are not employed to build that house because of the impact of the levy, they will not be paying taxes, which will have a wider impact on taxation in Scotland.
The developers say that the unintended consequences could be significant. What work has the Scottish Government been doing to look at that issue? Is there any elasticity in that regard?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Where do you feel that you are in that process?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
That is a really interesting and significant comment, because we understood that the figure would be significantly higher than that—by a factor of 10 or more. You can pare back your costs, but a balance needs to be struck between paring back in relation to the efficiency of expenditure on collection and ensuring that you collect the money. Do you feel that you are at the optimum point, as the bill stands?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Of course, the developers—who are less than enthusiastic about the levy—still do not think that that is late enough, as you will probably be aware.
The collection costs of the levy will be paid back, but has there been any downward pressure on the initial set-up costs, or are those still at the £3.7 million figure that we were led to believe they would be?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
I appreciate your diplomatic use of word “slightly” there.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
When we took evidence from the developers—we took evidence from two panels, neither of which was particularly enthusiastic—one supported the levy and others did not. Another concern that was raised was the fact that the levy is to be imposed on developers, some of whom have had absolutely nothing whatsoever to do with cladding, whereas people who were directly involved in cladding, such as the designers, architects or manufacturers—some of whom might not be in the country—are not being expected to pay. Frankly, there is a real sense of bitterness among some of the developers, who are asking why they should have to pay for someone else’s mistakes when the people who actually made those mistakes are not being expected to pay anything. That is a major issue with the levy.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Yes, it does. I will not go down a rabbit hole and ask a lot more questions on that topic, because of time constraints and other issues that I want to cover. However, that was informative.
On issues arising from last year’s evidence session, we talked about user satisfaction being 76 per cent. On that rating, Elaine, you said:
“We think that it is good, but it is not good enough.—[Official Report, Finance and Public Administration Committee, 19 November 2024; c 41.]
What is the position on user satisfaction now?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
That concludes the committee’s questions. Are there any further points that you want to make, minister, before we wind up?