The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 2063 contributions
Education, Children and Young People Committee
Meeting date: 13 March 2024
Michelle Thomson
Antony, I appreciate that this is a complex area, but what similarities, differences and challenges do you see as you look across local authorities? Obviously, there are, rightly and justifiably, a number of approaches that can be taken to get to the same outcome.
Education, Children and Young People Committee
Meeting date: 13 March 2024
Michelle Thomson
You have illustrated that perfectly.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Michelle Thomson
What do you all think about establishing the offset of taxes as a principle? I accept what is being said about the relatively small number of Scottish taxes, but is there merit in the principle that one tax can be used to offset another, on the basis that we can anticipate further taxes being devolved in the future?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Michelle Thomson
How did I know that that comment was going to come up? Thank you, convener. [Laughter.]
I want to ask about a couple of interrelated areas. The previous panel expressed some concern about offset—or set-off, as I think you describe it—and called it heavy handed. The point that I made to them was that a principled approach is surely being established in anticipation of further taxes being devolved in order to ensure that, where people owe tax, we are able to claw it back. Am I correct in that assumption?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Michelle Thomson
Thank you.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Michelle Thomson
Good morning, everybody. Quite a few things that I was going to raise have been picked up, so I will be quick.
I return to section 59 of part 2, which is on “ancillary provision”. Eric, I think that it was you who said in your submission that
“The ability of the executive to grant itself unfettered powers which might impose any further obligations on taxpayers must be contained within primary legislation
”.
Would a finance bill alleviate your concern in that respect?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Michelle Thomson
However, part of the scrutiny of the introduction of further taxes would be around the consideration of the detail and the complexity of offsetting with a further basket of taxes, would it not?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Michelle Thomson
That is me. Everything else has been covered.
10:15Finance and Public Administration Committee
Meeting date: 12 March 2024
Michelle Thomson
I think that the Law Society said, “Yes, but other taxes might not align directly.” That is true, but I suppose that it cannot be beyond the wit of you and the Parliament to design legislation that takes account of that. Would a finance bill allow for the sort of scrutiny that you would want as you continue with the offsetting approach?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Michelle Thomson
Do Justine Riccomini or Eric Brown have any further comments about the principle, as opposed to its
enaction?