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 1202 contributions
Finance and Public Administration Committee
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
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
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
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]
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]
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]
Meeting date: 11 November 2025
Craig Hoy
So, there is buck passing going on here.
Finance and Public Administration Committee [Draft]
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]
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]
Meeting date: 11 November 2025
Craig Hoy
That is interesting. It means that the figure of £3,000 per home is suddenly wiped out.