Meeting of the Parliament 17 March 2026 [Draft]
The member is correct that it was the Conservative Government, but the housing markets are completely different north and south of the border. As I said earlier, we must look at the particular levy being proposed, rather than at what has happened elsewhere.
There are different but nonetheless related issues about the potential effects on rural Scotland, where depopulation has already caused significant problems. I was satisfied by the minister’s work to address some of those concerns via amendments at stage 2, but a number of factors still remain because rural housing is a complex issue. As we know, rural house prices are often particularly high in proportion to local incomes and there is a shortage of housing that is suitable for families, which means that, sadly, many families choose to move away. The fact that that is combined with infrastructure issues is a matter of considerable concern.
There is likely to be a disproportionate effect on smaller developers and I do not think that anything will convince me otherwise.