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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 25 November 2025
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Displaying 1354 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Just to be clear, we will be in a position to be able to give the 22-month notice to developers on the rates and reliefs but not necessarily complete the secondary legislation. That is a point of legal clarification—we will not have all the secondary legislation, but we will have the parts that relate to the reliefs and the rate of the levy.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

I think that we can consider that. Clearly, if a future Government or Parliament decided that a sunset clause should be repealed, it would have the ability to do that. At the moment, we have not put in such a clause, and I do not think that the legislation down south has a sunset clause, either.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

I am always interested in talking to people about solutions.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Clearly, there are tax collection measures at the Scottish Government and UK Government levels, and mitigations and processes are in place to prevent people running a business, making money, folding a business and running away with the money. You are not allowed to do that.

There will be issues to be worked through in that regard, but it is not as though we do not collect tax from companies at the UK level or Scottish level at the moment. There are mechanisms for doing that, and I am sure that Revenue Scotland has gone through the technical parts of that with the committee. Do you want to say any more on that, Hannah?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

First of all, affordable housing is exempt from the levy. You are correct to say that all these matters have to be considered in the round as part of our discussions with the sector and others about the need to support house building. However, I take you back to the point that, if the sector did not make the proposed relatively small contribution to the overall costs of addressing cladding, those funds would have to be raised elsewhere.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

We are very conscious of that issue. We have indicated that there will be relief for brownfield sites; we just need to work through the details of the extent of that relief. In England, it is a 50 per cent reduction, so developers pay half the levy for developments on brownfield sites. In Scotland, we are very conscious of the need for relief for such sites, because of the additional remedial costs and because of their location in town and city centres, where we want to encourage development.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

It is a competitive market with a lot of different pressures on it, so it will depend on the situation for the particular developer. The market price is set by a range of factors, so it might well be that there is a mixture. How much of the cost developers absorb from their profits and how much of it is passed on will vary depending on the developer and the circumstances.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

It comes back to ease of use, because these numbers are well known in the building process right from the planning stage. Architects and developers will know those numbers, so they can plan on that basis. The end price, on the other hand, might move around right up to the last minute, depending on a range of factors, so it would be harder for them to assess what the levy would be to allow them to factor it in. As a result, this seemed the most robust and straightforward methodology.

I do take your point about different types of houses and so on, but what we are doing through reliefs on the affordability element will go a long way towards addressing that.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Yes.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Ivan McKee

Yes, and if I were sat here with an underspend, I am sure that you would have something to say about that as well.