Meeting of the Parliament 17 March 2026 [Draft]
As I indicated earlier, I was pleased with the amendments that we agreed at stage 2, but there remains a percentage of developments in very rural settings that will be affected and the evidence that we took causes considerable concern. I am greatly worried by the rural dimension.
We had extensive engagement on the bill. The Finance and Public Administration Committee found that a high percentage of the stakeholders who gave evidence to us were concerned. What bothers me most is that they pointed to the fact that the levy could have a detrimental impact on an already troubled housing market. Many of them pointed to the issue of uncertainty. The purchase of land for development often happens years in advance and the uncertainty about the effects of the bill is making things much more difficult. Stakeholders welcomed the Scottish Government’s decision to delay the implementation of the levy, but pointed out that that will not solve the entire issue of uncertainty.
No one wants to pay more tax, least of all the building sector. Conservative members continue to have concerns that the behavioural change that is likely to result from the levy will be harmful to a key sector that is tasked with infrastructure development and therefore with stimulating economic growth. We acknowledge that the minister listened to the committee’s concerns at stage 1 and lodged some helpful amendments at stage 2, but the Conservatives still have deep-seated concerns.