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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

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

Meeting date: 19 March 2024

Kenneth Gibson

Is HMRC just not telling you? Why do you not have that data? Surely you have asked. It must have some information on that within a margin of 5 or 10 per cent. I would have thought that it is pretty straightforward.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

I apologise. What part of the bill will help Revenue Scotland to deliver that outcome?

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

You have been talking to HMRC for two years, so I do not understand why you do not have that information.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

You talked about the Smith commission, but the committee has already said that it does not support the assignment of VAT because it would provide no advantage whatsoever to Scotland and trying to establish it would be a bureaucratic mishmash.

It is not just about devolving for the sake of devolving—there have to be some advantages. One advantage could be, as the Scottish Environment Protection Agency suggested,

“the use of secondary, recycled aggregates in Scotland as part of our shift towards a more circular economy”.

However, if you are not doing anything differently, there are no advantages. I note that you are saying that one day, in the far, distant future, the rate might be £2.05 as opposed to the £2.03 that it will be from April. I am sorry for being sarcastic, but the Government’s uber-cautious approach to the issue is underwhelming, to put it mildly.

I will move on—

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

I have other questions, but I want to open up the discussion to colleagues round the table, rather than holding the floor. I will bring in John Mason first.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

Thank you very much for that and thank you to your officials for their contributions today.

That concludes the public part of today’s meeting. The next item, which will be discussed in private, is consideration of our work programme. I call a five-minute break to allow the official report and our witnesses to depart.

10:37 Meeting continued in private until 11:05.  

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

I will not bombard you with myriad additional questions, but I will ask one more. It is really from ICAS, which followed up a meeting last week with a wee letter. It concerns section 2, which I did not touch on because I knew that other colleagues were likely to do so, and states that, although we want to see the payment of taxes that are due, for those who fall foul of that requirement, there appears to be

“no official objection/complaints/appeals process”

in the bill,

“which seems to be inequitable.”

Will there be any change at stage 2 to alter that?

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

Hold on a second. The bill is already a year later than was intended. What efforts have been made to secure data over the past year and before that? I would have thought that that would have been a primary objective before the bill was lodged.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

Good morning, and welcome to the 11th meeting in 2024 of the Finance and Public Administration Committee. Agenda item 1 is to take evidence from the Minister for Community Wealth and Public Finance on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill. I welcome the minister and give apologies from Ross Greer, who has to attend another committee meeting.

The minister is joined by Scottish Government officials Jonathan Waite, the bill team leader; Robert Souter, a senior tax policy adviser; and Ninian Christie, a lawyer for the Scottish Government’s legal directorate. I welcome you all and invite the minister to make a short opening statement.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Kenneth Gibson

Thank you for that helpful opening statement. I have scribbled down quite a few things to ask on the basis of your statement; I hope that I can read my writing when I try to ask my questions.

The first thing that I will ask about is the consultation on part 2 of the bill. Why did the Scottish Government not consult on those provisions? That caused some irritation among our witnesses last week from the Law Society of Scotland, the Chartered Institute of Taxation and the Institute of Chartered Accountants in Scotland.