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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. Session 6: 13 May 2021 to 8 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

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Craig Hoy

I want to ask about how manufacturers could be brought into the system. It is clear that that will happen in England. What is the risk to Scotland of having a system that excludes manufacturers? Is there a specific concern, other than the fact that you have identified that it appears that the Scottish Government will be on the hook for most of this?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Craig Hoy

Okay.

I want to look at the broader impact on the market. It seems that certain areas could be badly hit by the proposed tax. Starter homes are one example, and the build-to-rent market is another. The Government has set a clear target of a 10 per cent increase in house building. The Westminster Government is doing more modelling on what impact any intervention would have on housing supply. What do you want the Scottish Government to do before it presses ahead with its proposed tax?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Craig Hoy

Is that to do with increased regulation and things such as Passivhaus building standards?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 11 November 2025

Craig Hoy

You have avoided that so far. Taxpayers would look at it and think, “The Scottish Government is telling us that there is a three-year 9 per cent pay deal, but it already seems to be exceeding that in year 1 of the deal,” which the figures highlight. Should they have any confidence that you will stick to the 9 per cent pay deal over three years?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 11 November 2025

Craig Hoy

It is still a significant sum.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 11 November 2025

Craig Hoy

At the start of the next financial year, will you be able to get back to the committee and say that both the head count and the cost of the core civil service fell this year?