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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 27 August 2025
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Displaying 1714 contributions

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Finance and Public Administration Committee

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill: Financial Memorandum

Meeting date: 26 March 2024

Michael Marra

Knowing that you were going to come here today and tell us that, did you consider writing to the committee and saying that the information in the financial memorandum is wrong and that you would revise it and come back at a later date?

Finance and Public Administration Committee

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill: Financial Memorandum

Meeting date: 26 March 2024

Michael Marra

We have heard a little bit about the handbook. This is not a direct criticism of your work in the area, but you will have got the strong message that this is the fourth time that the committee has been in a similar position. Who does the training on the preparation of financial memorandums in the Scottish Government?

Finance and Public Administration Committee

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill: Financial Memorandum

Meeting date: 26 March 2024

Michael Marra

There has been a very marked increase in the number of framework bills that the Parliament is considering, including major pieces of legislation such as the National Care Service (Scotland) Bill and the bill before us now, the Police (Ethics, Conduct and Scrutiny) (Scotland) Bill. We are seeing them all the time now. I am a relatively new member of the Parliament, having been elected in 2021, but my understanding is that, in years past, such bills were incredibly rare, if not completely unheard of, yet we are now seeing them at the committee almost every month. Is it a fashion that is running through the civil service?

Finance and Public Administration Committee

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill: Financial Memorandum

Meeting date: 26 March 2024

Michael Marra

From the bill side—okay.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Michael Marra

In earlier answers to the convener, minister, you were keen to draw the distinction between the rate of tax and its administration. One of the bill’s policy intents is to support the Scottish Government’s circular economy objectives, but is it not the case that, in the legislation as set out, the only mechanism for pursuing that is the rate itself?

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Michael Marra

I do not disagree but my issue on that point is that it is less about the specific operation of the regulation as it applies to different tax rates and more about the fact that we can interrogate this only on the level of principle with regard to how these things might be appropriate, where the human checks and balances are in the systems and what would happen if we did not do that comprehensively. However, I am probably ranging off topic.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Michael Marra

The committee has taken a bit of an interest in this area, and we have been addressed by different experts about it. I wonder whether it feels a bit like the piecemeal approach that people are warning against and whether it would be better to have an all-governing AI approach strategy around publication of algorithms, the way in which AI will be applied in different areas and how those things are tested so that the Government takes a more proactive overarching approach, which might be done through legislation, in order to govern the operation of public service in this area.

I suppose that I am just asking for reflections, minister. It is not a criticism necessarily.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Michael Marra

The objectives are your own, and they relate to the Scottish Government’s circular economy objectives, which are broad and far reaching. The frustration around the earlier questioning is that, other than the rate, which is not specified in the bill, we cannot really see how they might be achieved. During the development of the bill, did you consider any other mechanisms that might be introduced to help you pursue those objectives?

10:00  

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Michael Marra

It would seem that one of the significant limitations on the ability to do more recycling is whether there is enough feedstock, given the amount of demolition that is on-going. There are other limitations concerning capital investment, noting the significant amounts of money that companies must spend to buy or build the machinery that makes the recycling happen. Did you consider any possibility of tax credits in the system to support that kind of capital investment?

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Michael Marra

It is proposed primary legislation. I take the minister’s point, in that the bill is reasonably constrained by the terms of the Scotland Act 2016. However, a recycling company has to pay the landfill tax at full rate against the last residual waste that comes through the recycling process. Given that it will have highly processed that material and will have done everything that it could to take as much out of it as possible, could a tax credit system not be applied that would allow people to invest in the kind of capital infrastructure that would help them to make the process more efficient and to increase capacity?