Chamber and committees

The Programme for Government 2023-24 committed to the implementation of an infrastructure levy by spring 2026. Preliminary work to inform the preparation of regulations under Part 5 of the Planning (Scotland) Act 2019 will commence later this financial year. Formal stakeholder engagement and discussions have not yet taken place.

The Scottish Government will set out options for calculation of a devolved Building Safety Levy as part of the consultation on the policy design of the Levy. The consultation process will commence once an agreement has been reached with the UK Government on the transfer of legislative competence.

The Scottish Government intends to consult on the policy design of a devolved Building Safety Levy once an agreement has been reached with the UK Government on the transfer of legislative competence.

In line with our New Deal for Business and Framework for Tax, we will work collaboratively with those operating in the residential development sector and other stakeholders to ensure that the design and delivery of the Levy is informed by the widest possible range of views.

The Scottish Government has published a Financial Memorandum for the Housing (Cladding Remediation) (Scotland) Bill which includes information on the range of costs linked to the assessment and remediation of buildings in scope of the Cladding Remediation Programme. Financial Memorandum accessible (parliament.scot) We are working with Homes for Scotland and developers to identify their buildings within scope of the Programme.

The Scottish Government’s Home Report Review is expected later in the current parliamentary term. The review will take account of the recommendations outlined in the five-year review published in 2015 and be informed by work on wider housing considerations including Housing Standards.

Since being established in the winter of 2020 as part of the wider Winter Support Fund, the Scottish Government has made available a total of £48.47 million to date, to our third sector partners to deliver the Fuel Insecurity Fund. We have agreed a flexible approach to the delivery of support which ensures the Fund can be distributed quickly to those households who are at risk of self-rationing or self-disconnecting their energy use.

The Scottish Government does not hold the breakdown by local authority area, of individual fuel vouchers or household support payments made through our partners.

Our Fund partners work with their network of Scotland-wide referral partners to carefully assess eligible households for crisis support based on their individual circumstances and actual need.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.