Infrastructure levy for Scotland: discussion paper - responses overview

Methodology

In line with the approach taken to the discussion phase, most responses gave a range of general comments, either instead of or in addition to addressing the individual questions. The first phase of analysis was therefore to identify and copy or summarise relevant points into a spreadsheet. Points that were made in general statements but which related to specific questions were entered under those questions, while general points made in response to specific questions were extracted and placed on the general page.

Common themes, for both general comments and individual questions, were identified during the first phase. The second phase was to review the list of themes to ensure clarity and avoid duplication, and then ensure comments were correctly allocated to themes. The spreadsheet then allowed comments to be analysed by respondent sectors or by themes.

While many responses were extensive, some were very brief and addressed only one point, for example seeking specific exemptions, proposing how Levy income could be spent on their interests, or seeking clarity on how their organisation would be affected. This should be borne in mind when considering the numerical analysis of views expressed.