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 4779 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 7 October 2025
Kenneth Gibson
They might set out terms of reference. Police Scotland is not here today; we invited them, but they declined, unfortunately. That is one of the reasons why we are so pleased that you accepted our invitation. I mean that sincerely. It is important that we have one of the legal firms that are involved in the matter here. I really appreciate your evidence today, and I know that my colleagues do as well.
I am speculating on what Police Scotland is suggesting, but I think that it is along the lines of saying “These are the terms of reference, and over the next six to 12 weeks, this is what we are going to do straight off to try to make things better”.
Finance and Public Administration Committee [Draft]
Meeting date: 7 October 2025
Kenneth Gibson
It is no wonder, John, that you want to spend so much of your time in a tent.
Finance and Public Administration Committee [Draft]
Meeting date: 7 October 2025
Kenneth Gibson
Good morning, and welcome to the 27th meeting in 2025 of the Finance and Public Administration Committee.
Agenda item 1 is an evidence session with the Minister for Public Finance in relation to three draft affirmative instruments on administration of the Scottish aggregates tax. I intend to allow around 20 minutes for this evidence session.
The minister is joined today by two officials: James Lindsay, tax design lead, Revenue Scotland; and Jonathan Waite, aggregates tax bill team leader, Scottish Government. I welcome our witnesses to the meeting and invite the minister to make a short opening statement.
Finance and Public Administration Committee [Draft]
Meeting date: 7 October 2025
Kenneth Gibson
As no member on the committee has any questions, we move to item 2, which is formal consideration of the motions on the instruments.
Motions moved,
That the Finance and Public Administration Committee recommends that the Scottish Aggregates Tax (Administration) Regulations 2025 [draft] be approved.
That the Finance and Public Administration Committee recommends that the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 [draft] be approved.
That the Finance and Public Administration Committee recommends that the Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 [draft] be approved.—[Ivan McKee]
Motions agreed to.
Finance and Public Administration Committee [Draft]
Meeting date: 7 October 2025
Kenneth Gibson
I thank the minister for his evidence today. We will publish a short report to the Parliament, setting out our decision on the instruments.
I suspend the meeting for two minutes to allow our witnesses to leave.
09:06 Meeting suspended.Finance and Public Administration Committee [Draft]
Meeting date: 7 October 2025
Kenneth Gibson
In your submission, you say that
“the costs of remediating dangerous cladding and other defects in and on residential buildings”
should not
“fall on leaseholders, occupiers or taxpayers. This is consistent with the ‘polluter pays’ principle.”
However, the bill intends to raise only around 15 per cent of the cost of remediation, or about £30 million a year. The rest will come from the central capital programme, which obviously—and understandably—means that it cannot be spent on other things. Is the Government pitching this at the right level, or should the levy be higher, or, indeed, lower?
09:15Finance and Public Administration Committee [Draft]
Meeting date: 7 October 2025
Kenneth Gibson
Mr Drummond, will that not be very difficult? For argument’s sake, let us say that 10,000 houses have been built that would qualify under the scheme, if and when the scheme is eventually agreed. If there is a £30 million levy, that would amount to £3,000 a house. Is there any way in which the burden is not going to be passed on to house buyers?
Finance and Public Administration Committee [Draft]
Meeting date: 7 October 2025
Kenneth Gibson
Should that have been led by a judge? One might argue for having a judge if there are victims involved, but is it necessary for a bricks-and-mortar inquiry?
Finance and Public Administration Committee [Draft]
Meeting date: 7 October 2025
Kenneth Gibson
I know that this is a hard question, but is there an optimum number of core participants?
Finance and Public Administration Committee [Draft]
Meeting date: 7 October 2025
Kenneth Gibson
So, some might have only five, and others might have 50.