Infrastructure levy for Scotland: discussion paper - responses overview

The discussion process

Following the passage of the 2019 Act, work on the Infrastructure Levy was paused for a number of years in order to focus on other priorities during the Covid pandemic. The discussion phase was therefore intended to recap on the work done previously and open up engagement, in the context of the commitment in Programme for Government 2023-24 to implement the Levy by Spring 2026. The powers in the Act are very broad, allowing for a wide range of policy options, which needed to be narrowed down before drafting regulations for a formal consultation at a later stage.

The Scottish Government held an initial “information session” online, with 93 attendees. During the discussion phase officials also took part in 23 meetings with a range of organisations and groups representing various sectors – these are listed in Annex A. Written comments were invited by email rather than through the Scottish Government’s Consultation Hub, allowing for a more discursive approach..