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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 10 November 2025
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Displaying 3846 contributions

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Finance and Public Administration Committee

Budget Scrutiny 2025-26 (United Kingdom Context)

Meeting date: 26 November 2024

Kenneth Gibson

Mr Hughes, I am going to quote a lot from your report—everything that I am going to say, more or less, is a quotation from your report. Right at the start, on page 7 of your report, you say that, from the recent budget,

“Budget policies leave the level of output broadly unchanged at the forecast horizon.”

You go on to say that

“Real household disposable income ... per person, a measure of living standards, grows by an average of just over ½ a per cent a year over the forecast”

and that

“Compared to our March forecast, the level ... per person is just over 2 per cent higher at the start of the forecast due to data revisions, but 1¼ per cent lower by the start of 2029. The bulk of this difference (around 85 per cent) is explained by policies announced in this Budget.”

Is it your view that Scotland will follow the same trajectory? Why do you feel that a lot of the budget detail that you have analysed seems to be on the same theme, with a lot of it being front loaded and with a reduction in growth and investment over the piece? Will you talk us through that particular issue in terms of disposable income?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

Thank you for your statement—it is much appreciated. I saw Elaine blush briefly at those remarks.

In time-honoured fashion, I will open with a few questions and then we will go round the table so that colleagues can come in.

Revenue Scotland was created by section 2 of the Revenue Scotland and Tax Powers Act 2014, which I remember very well. It sets out a number of particular functions, one of which is to provide information, advice and assistance to Scottish ministers in relation to tax. Does that include input into the Scottish Government’s tax strategy?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

Is the impact of behavioural change on tax decisions one of the areas on which you would give advice?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

Where land and buildings transaction tax is set has an impact on behaviour, does it not?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

You talk about upholding four founding principles that underpin the Scottish approach to tax—certainty, convenience, efficiency and proportionality to the ability to pay. Do you think that six income tax bands is efficient?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

I also note that there will be

“significant upgrades to accessibility and assistive technologies”

on your website. I take it that that means that it will not take four years and cost £3 million to upgrade the website like it did for the Scottish Parliament.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

Obviously, you are not in control of income tax and so on.

Finance and Public Administration Committee

Schools (Residential Outdoor Education) (Scotland) Bill: Financial Memorandum

Meeting date: 19 November 2024

Kenneth Gibson

Of course.

Finance and Public Administration Committee

Schools (Residential Outdoor Education) (Scotland) Bill: Financial Memorandum

Meeting date: 19 November 2024

Kenneth Gibson

It is time to open out the questioning.

Finance and Public Administration Committee

Schools (Residential Outdoor Education) (Scotland) Bill: Financial Memorandum

Meeting date: 19 November 2024

Kenneth Gibson

Lastly, when I was at school, my twin sister went to Faskally and had a fantastic time. The teachers just said, “You, you and you are going,” and I was not one of the ones who were chosen, so I never got to go. However, when my son went to Castle Toward, he found it deeply distressing; he had never been away from home before and was very upset. Although the pupils were not supposed to phone home, he was allowed to, and as I have said, he was really upset. So, it is not always the boon that some people think it is.

I have to say, though, that when I was 16, I went with my Latin class to Athens and Pompeii and had a fantastic time. John Mason’s comments about overseas trips should be considered, too, because you can be wandering around Epidaurus, Mycenae and Marathon when you are 15. I have always been interested in classical Greece, and that kind of thing can be quite inspirational, too.