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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 7 April 2026
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Displaying 1202 contributions

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Finance and Public Administration Committee

Revenue Scotland

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

Revenue Scotland

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

Building Safety Levy (Scotland) Bill: Stage 1

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?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Craig Hoy

Why do you think that the majority of property developers and construction companies that have appeared before the committee are so opposed to the levy, not just in principle, but to the practicalities of the way in which the bill sets out the levy’s proposition?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Craig Hoy

We had the Minister for Public Finance before us earlier, and Mr Marra asked him why LBTT receipts in Scotland are lower than the projections. Have you or anybody else in the industry made any calculation as to what the loss in LBTT might be if there was to be a contraction in the number of properties being traded, notwithstanding how we might undershoot the goal in terms of what the building safety levy might bring in? Is there a risk that one could offset the other and that the Scottish Government could be worse off?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Craig Hoy

When we spoke to a representative of the architects’ profession, they said that, in many respects, it was not regulated architects who were working with the building firms. They were almost implying that the people in question were rogue operators and that building standards simply signed off the buildings without professional architects being present at the scene of the crime, as it were. Would you contest that?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Craig Hoy

So, there is buck passing going on here.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Craig Hoy

Ms Jackson, you are a lawyer, so you might have thought about this more.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Craig Hoy

In order not to have to cut expenditure elsewhere, if you have set a 9 per cent pay policy over three years and in one area the two-year projection is 7.5 per cent, that leaves you with 1.5 per cent. Does that not mean that you will bust your own pay policy?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Craig Hoy

That is interesting. It means that the figure of £3,000 per home is suddenly wiped out.