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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 28 February 2026
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Displaying 3618 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

That widens the debate out a bit, but I agree with Patrick Harvie. The levy will raise £30 million per year and we will spend something like 10 per cent of that in the first year on the admin costs. There is a whole question about the levy. However, given that—I assume—the levy will go ahead, I am seeking to improve it a bit, and it would be an improvement to make it more progressive and affordable by basing it on the property’s value rather than its floor space.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

Yes, on you go.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

Will the member give way?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

Does the member accept the argument that the cost of the cladding programme will be hugely greater than the levy and that, therefore, the levy will easily be swamped by the whole programme?

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

John Mason

I want to pick up on something that Ms Scott said. She partly answered what I was going to ask, but my question is about public understanding of the tax system.

Ms Scott, you suggested that the committee could challenge the Government on that point. Who is responsible for improving that understanding? The Fiscal Commission has done some work on that, and so have the FAI and Professor Bell, but what should we say to the next finance committee? Should it challenge the Government or the SFC harder, or should members speak to witnesses differently when they come before the committee? Would that make it easier?

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

John Mason

On local government finances, I think that everybody here has accepted that there is a problem and that it is very difficult to revalue or whatever. However, as I understand it, the aim of this evidence session is to come up with a recommendation for our successor committee. What are we going to say to that committee? I aim this at the Auditor General for starters. Are we going to say to future committee members that there can be no change because revaluation is too hard and that they should just forget about it? Are we going to say that they have to push for revaluation? Are we going to say that they have to push for a new tax?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

Is that another intervention?

Different places are different, and I think that the minister is going to say that the Government will look at different rates in different areas. It is about the principle, however. There are hotels being built—as I said, I accept that it is not a huge number, but I saw in the media last week that there is a piece of land in Edinburgh that was possibly going to be used for housing, and it now looks like it will be used for a hotel. Under the bill, we will have a slightly strange situation in which we will have housing competing with a hotel, and the housing will have a levy on it but the hotel will not. It could be seen that we were favouring the hotel over the housing, which strikes me as slightly odd.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

I will just speak to amendments 17 and 18 in my name, which both deal with exactly the same subject: whether hotels should be included in the scope of the levy.

I accept that there may not be a huge number of new hotels being built around Scotland every year, but if we want to widen the tax base—because the danger is that, with all the exemptions, it is narrowed too much, as the minister said—we should take the opportunity to include hotels in there, on the basis that we want the tax to fall on the people with the broadest shoulders, who can afford to pay. It has to be said that many people who stay in hotels, either for business or as tourists, can afford to pay a little bit extra.

My assumption with regard to the bill is that it will be the final user—the house purchaser, the hotel resident or whoever—who will end up paying for the levy, and I am perfectly comfortable with that. I think that most people staying in hotels could probably afford a few extra pounds; certainly the cost of a hotel in Edinburgh is excessive.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

Could I ask that you give the result of the vote each time?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

John Mason

Were the respondents mainly from the industry or potential house buyers?