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Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 22 August 2025
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Displaying 1691 contributions

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Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 5 March 2024

Michelle Thomson

You are talking about secondary aggregates. That is what I was misunderstanding.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Michelle Thomson

Good morning. I will follow up on a point that Liz Smith made. I have raised with the Deputy First Minister a question about inefficiency related to the annual budget process and significant in-year changes. It seems to me that that must incur a significant amount of sunk costs in redoing and repositioning things, and so on. Am I right in having that perception, and is it also your perception?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Michelle Thomson

You have set out what I thought, and very clearly. I suppose the point that I am making is that there is a cost to the inefficiency. If you were working in a law firm, you would itemise every hour to say what goes to this client and what goes to that client. Have you ever considered collecting the cost of inefficiency as fiscal events occur, and of late notification? A number being put on that inefficiency could very well be quite compelling.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Michelle Thomson

I will watch that with interest.

My last point comes back to a question that I previously asked you about police pensions and the extent to which the increase in them—and, therefore, provision for them—came about a result of Covid-19. I thank you for your reply, in which I think you pointed out—and I am paraphrasing here—that that was not due to Covid-19 but was the result of the move from a final salary to a career average pension scheme. The legal challenge in that respect will also apply to other public sector professionals such as teachers, because they face the same issue, but the fact is that we have seen a difference with regard to the rate at which police officers are retiring. As a result, the change to the provision—compared with that of, say, teachers—was not necessarily entirely due to the change to the police’s pension arrangements, given that it did not equally apply to teachers. Do you have any reflections on that?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 5 March 2024

Michelle Thomson

You are correctly introducing another complexity for the bill, but that is good because that is what we want to tease out. Have we got the data to draw on to arrive at some of these decisions? I am not sure what data your members will routinely gather and submit as part of the existing processes that tease out all the different areas that the Scottish Government will have.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 5 March 2024

Michelle Thomson

Maybe it does. I am not trying to get to any slam dunk; I am genuinely trying to understand. You have given me more helpful insight, although I suspect that I have further to go to bottom out some of this stuff. Thank you.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Michelle Thomson

Thank you.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Michelle Thomson

I will finish by noting some of the examples that you have given and pointing out that such additional post-Covid sums were exceptional—I think that we all appreciate that. Now that, with the recent changes, we have a more bedded-down fiscal framework, we have actually baked in some of these inefficiencies, and we need to try to understand what they might look like.

I have one other question that follows on from that. In reality, to what extent will the complexities, uncertainties and inefficiencies in the Scottish and UK Governments’ fiscal framework be reflected in the fiscal framework that is developed for local councils through the Verity house agreement? In other words, will they, at an even deeper level than might have been the case before, be saying, “This is no use to us, because it doesn’t allow us to plan”? Do you expect that what you as a Government are dealing with will, in effect, be replicated in that way?

Education, Children and Young People Committee

Additional Support for Learning Inquiry

Meeting date: 28 February 2024

Michelle Thomson

Good morning, panel. Irene Stove has led on to the issue that I want to raise, and I want to bring in other panel members on that. I am interested in the insights that were gained during the pandemic about how dysregulated behaviours became more apparent and increased. To what extent have they become embedded, particularly in children in the early years? You give a lot of information in your written evidence, but this is a chance to put that on the record.

I will go to Glenn Carter first.

Education, Children and Young People Committee

Additional Support for Learning Inquiry

Meeting date: 28 February 2024

Michelle Thomson

Suzi, do you want to come in? You reference the issue in your written evidence.