Meeting of the Parliament 17 March 2026 [Draft]
Absolutely. The member will obviously be aware that VAT is the responsibility of the United Kingdom Labour Government. Regarding the points that he has made, we are absolutely seized by the need to consider the impact on historic—and indeed all—conversions, and indeed on brownfield developments. That is why the reliefs are set at a minimum of 50 per cent, with scope to increase them.
I again ask members to consider the implications for public spending over the lifetime of the programme were the levy not to be agreed to, and I remind them that there will be ample opportunities to review the levy’s operation over its lifetime.
I urge members to vote to pass the bill.
I move,
That the Parliament agrees that the Building Safety Levy (Scotland) Bill be passed.