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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 20 May 2025
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Displaying 3259 contributions

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Finance and Public Administration Committee

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

Meeting date: 26 March 2024

Kenneth Gibson

Police Scotland has said that it will cost nearly £5 million more than the figure in the financial memorandum. That is more than three times the figure in the memorandum. Do you think that the figures in Police Scotland’s submission are more accurate than those in the memorandum?

Finance and Public Administration Committee

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

Meeting date: 26 March 2024

Kenneth Gibson

Michelle Thomson has a brief supplementary question.

Finance and Public Administration Committee

Scottish Fiscal Commission (Report on Climate Change and Fiscal Sustainability)

Meeting date: 26 March 2024

Kenneth Gibson

That concludes questions from the committee. It is interesting to see the huge amount of money that this is going to cost, given that Scotland produces 0.1 per cent of the world’s emissions and oil production currently stands at 108.6 million barrels per day. It really is a global issue, and we can but play a part in resolving it.

Professor Roy, do you or your team wish to convey any further points to the committee before we conclude?

Finance and Public Administration Committee

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

Meeting date: 26 March 2024

Kenneth Gibson

It is groundhog day for the committee. Paragraph 33 of the memorandum says:

“Many of the Bill’s provisions will require secondary legislation to be fully implemented.”

Why are those provisions not being included in primary legislation?

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

It is to do with section 130 of the Finance Act 2008, which has to do with debt management and is what HMRC uses. Basically, it is about the offsetting of debts and where that applies.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

We appreciate that. Do you want to make any further points before we wind up the session, minister?

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

I am sure that there is, and I am sure that colleagues will pick up on that issue. Meanwhile, let us go back to the crazy, wild world of aggregates and the legislation that is before us.

In your opening statement, you said that the levy will broadly align with the UK aggregates levy. You mentioned that limited data is available on Scottish aggregates, although we were told that about 5.5 million tonnes are shipped south of the border and that only about 16,000 tonnes are shipped north of the border. That is an issue, as it might mean that implementation of the aggregates tax would result in tax that currently comes to Scotland—worth perhaps £10 million a year—being lost to Scotland. Will you comment on that?

We are looking at a bill that will involve set-up costs of more than £4 million, with running costs of about £915,000 a year, according to the financial memorandum. The nudge and wink that you are giving us is that, although it is up to future budgets to set the aggregates tax, it looks as if it is going to be exactly the same—at the pennies—as the levy south of the border at present.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

I was going to ask you about that at the end, but as you are giving me a nudge and a wink to ask about it now, I suppose that I may as well. Last week’s witnesses called for a finance bill, as have Liz Smith and I and other committee members for a number of years, because that would provide an opportunity to make changes across areas for which we have responsibility and, as you know, the Government is working on six new taxes.

Such a system would make it a lot easier to locate where provisions are and would provide a timetable for people to feed into the process in order to make representations about what can be influenced or included in that year’s finance bill. That seems to me and other committee members to be a fairly logical step forward.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

I suppose that, given what you have said, the sooner we start, the better.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

I take the word “prudent” as meaning inertia. A company that is investing millions of pounds in buying or innovating with regard to the latest technology to process and recycle, in the belief that the Scottish Government will move forward to a circular economy, will not see any evidence that that is the case. I am seeing evidence of a bureaucratic change whereby a tax is being devolved without any seeming ambition to make it any different from the tax in the rest of the UK. There will then be a wrestle with the UK over the impact on our block grant and so on and what that means for Scotland. It seems to me to be completely underwhelming.

The business and regulatory impact assessment refers to introducing

“a replacement tax that retains the fundamental structure of UKAL”—

that is, the UK aggregates levy—

“while being tailored to Scotland’s needs.”

I am just not seeing anything that is tailored to Scotland’s needs. Who undertook that BRIA?