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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 8 February 2026
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Displaying 1784 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Shona Robison

The first bit of the plan is using some of that money—

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Shona Robison

In the light of the chaos that ensued with the previous budget, I am not sure that I do. It is difficult to assume that that will be the case in the light of what we all witnessed, so I am not sure.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Shona Robison

Ultimately, that is something that COSLA will need to decide on.

An option for COSLA would be to decide on a distribution formula that would address a situation in which the authorities that—to be blunt—make the most money from those two additional bands keep that money, and no one else gets it. You can see how that sort of thing would benefit some local authorities more than others. An alternative would be for COSLA and local government to agree a distribution formula in that respect. However, that is not for me to dictate; that would be for them to decide among themselves, and it will not be without its difficulties.

I should say that, unlike the UK Government, which took the money into the centre, we have agreed the principle that the money should be retained by local government, but the issue, then, is how it is retained. In any case, this will not take effect before 1 April 2028, so there is scope and time for local government to discuss those matters and come to some agreement. We will have to see how things develop.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Shona Robison

We have proceeded very carefully on this issue, and we are in discussion with the UK Government on it. I can guarantee that we will maintain a Highlands and Islands exemption, but that will be possible only if we have devolved powers over ADT.

The UK Government has advised that we cannot simply pour the existing air passenger duty exemption into the ADT regime without undertaking a full subsidy control assessment, and the issue that arises then is that exempting international flights from Highlands and Islands airports could raise competition issues, as it would mean international flights being subsidised. Therefore, we have developed a revised Highlands and Islands exemption that will protect Highlands and Islands aviation connectivity and comply with the UK Government’s subsidy control regime.

We have written to the local authorities that are impacted; we are going to launch a consultation on the new exemption—this week, in fact; and we will undertake a programme of engagement with the aviation industry and regional stakeholders, particularly the local authorities, on what we are proposing. We want to hear what they have to say on that.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Shona Robison

Obviously, the UK Government is looking at this, too. Again, we would want to do this within ADT from 2028-29, so there is time to look at the detail. We think that the rate of the private jet supplement in 2028-29 will be set out alongside the broader ADT rates and bands in the 2027-28 budget.

It is only fair that this contribution be made, given that the carbon emissions per passenger from these flights are greater than those from commercial flights, and that folk pay that additional supplement for the right to be able to use Scottish airports. We are also seeking to engage with the UK Government on having further devolution to address the issue of private jet ghost flights—that is, flights that do not have any passengers. Like the UK Government, we believe that those who operate and own private jets are able to make that additional contribution.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Shona Robison

I will bring Ellen Leaver in to talk about the communication that she has had with COSLA about that.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Shona Robison

No—I will come to that in a second. It is important to set out why this has happened. It has not happened by accident; there is an inadequate level of support from the Home Office for the number of people who are being supported by Glasgow in particular.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Shona Robison

What is important here is that we are in discussions with Glasgow about those matters. I want to make sure that we do not enable those who would seek to exploit the position to do so. It is important that those discussions are enabled to happen, and we are having them directly with colleagues in Glasgow—at both official and political levels—about how we manage a very challenging situation. I will be happy to keep the member appraised of the outcomes of those discussions.

However, we cannot let the Home Office off the hook for the position going forward. The Home Office must acknowledge that what it is creating is not sustainable. We are jointly lobbying the Home Office about those matters.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Shona Robison

Yes, essentially—with some private investment, too. It is about trying to grow the pots.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Shona Robison

It must be the case that the projects in question are coming to a head from the point of view of the flow of those repayments. On roads, there are still significant payments to make on the Aberdeen western peripheral route and some of the motorways.