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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 4 May 2021
  6. Current session: 13 May 2021 to 6 February 2026
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Displaying 1127 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Craig Hoy

Good morning. For the record, in relation to the structure of investment zones and the way in which this relief will apply in Scotland, are those broadly comparable or an absolute replica of the way in which investment zones in England are applying reliefs on stamp duty?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Craig Hoy

Fine. I turn to the elephant in the room, which is the election. There is a significant projection in there, a large element of which is contingencies. Perhaps Mr Carlaw or Mr McGill might want to say for the record what those contingencies are, what the contingent dependencies are and what may or may not happen that could result in that £6 million contingency being used.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Craig Hoy

I note that some investment zones and freeports in England have not been designated as special tax sites, whereas the two in Scotland have. Is there any reason why some investment zones in England are not special tax sites but both of those in Scotland are?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Craig Hoy

Good morning, Mr Carlaw. You will be aware that, throughout Government now, there is real pressure to look at making efficiency savings. In your evidence, you have talked about the possibility of a 5 per cent increase in productivity, because of the shorter working week, and the possibility of carrying a 5 per cent vacancy rate. Does that suggest that, in the past, we might not have been as efficient as we could have been? How much further and faster can you go in trying to make efficiency savings in future years?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Craig Hoy

My next question links to that point in relation to pressures on MSPs’ offices. The flipside of the use of technology is that we are all receiving far more automated requests, particularly on emotive issues such as euthanasia, gender, animal welfare and so on. The Westminster staff support budget is now somewhere in the region of £280,000 per year for MPs who are not based in London. As with the point that Jackson Carlaw made, MSPs seem to have fallen behind. I am not necessarily advocating for an increase in MSPs’ office cost allowances, but what benchmarking has the corporate body done over time to see whether the staff cost provision is keeping up with, for example, the Westminster Parliament?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Craig Hoy

Absolutely.

I will ask about some of the grander areas of spending. It appears that restaurant services potentially cost £0.8 million—

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Craig Hoy

Nor might you, Mr Carlaw.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Craig Hoy

I have a specific question in relation to members’ accommodation. Thinking about those members who rent a flat—which, in some respects, might be a more efficient approach for those who live further afield—I note that councils can now charge double council tax and that, as a result of recent legislation, that multiplier has been extended. Is that one of the issues that you will be looking into? Is it putting pressure on accommodation allowances, given that £2,000 to £3,000 is potentially being added?

Finally, the legislation that allows for the doubling of council tax exempts those who require two properties for the purpose of employment. That will cover a Church of Scotland minister living in a manse, but not an MSP who happens to live in the Highlands but works three days a week in Edinburgh. Have you made any representations in that respect?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Craig Hoy

Do you accept the principle that by reducing a tax or eliminating it altogether, you can achieve a positive outcome?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

Craig Hoy

We discussed that with the Auditor General last week. Over the past 10 to 15 years, the freezing of thresholds, particularly in Scotland, where new tax rates have been introduced, means that more and more people are being dragged into the higher rates of tax. The upper rate of tax—rather than the Scottish top rate—used to be in single figures. Between now and the end of the decade, it could be approaching 40-plus per cent. How does where the tax base falls in relation to the different tax rates compare with comparative nations?