Skip to main content
Loading…

Seòmar agus comataidhean

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

Criathragan Hide all filters

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
Select which types of business to include


Select level of detail in results

Displaying 3259 contributions

|

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

Justine, one of the issues that concern you is the potential impact on other taxes, such as land and buildings transactions tax. Is that right?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

You said in your submission that it is “disproportionate”. Further on, you touched on safeguards and said:

“there do not appear to be any safeguards for taxpayers to deal with situations where the taxpayer may not agree that they have failed to pay an amount of tax, because they do not believe the tax is payable.”

What safeguards should be introduced in the bill?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

That is a real issue. If the tax is levied after something has been sent to England, the UK Government gets the tax rather than the Scottish Government.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

Of course.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

Yes, we would certainly be happy to receive that information. We are expecting the minister at our meeting next week, so if we receive it before then, we can certainly put questions to the minister on the topic.

We have been told anecdotally about unregistered quarries and stuff like that. Scotland is not Russia; it is not a vast expanse of a country. One would have thought that it should be easy enough to find a few unregistered quarries and tax them. It seems bizarre. One would have thought that a legitimate quarry that sells aggregates would say, “That guy down the road isn’t paying his taxes. What are you going to do about it?”

What is the scale of that? We have been told that SEPA can be finicky and pernickety about the licences that registered aggregates producers have, yet it almost seems as though those who are allegedly not registered and not paying any taxes are completely ignored. It just seems bizarre to me.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

Yes, indeed.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

I am not convinced that that is the rationale behind the bill, but there are questions that we can put to people, including the minister when he comes next week. That is an obvious question to put to him and, possibly, Revenue Scotland in the next evidence session.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

Thanks very much for your evidence.

10:33 Meeting suspended.  

10:45 On resuming—  

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

During the second part of our evidence session on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill, we will hear from Revenue Scotland. I welcome Elaine Lorimer, chief executive; John McVey, programme manager; and James Lindsay, Scottish aggregates tax design project manager. I understand that Ms Lorimer would like to make a short opening statement.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

Thank you for that upbeat and interesting opening statement. I will refer to that as I ask my questions, before opening the session to colleagues.

You said that Revenue Scotland has worked closely with aggregates industry representatives. We have discussed how they have emphasised the need for a level playing field across the UK. However, other people have a different view on that. For example, the Scottish Environmental Services Association and the Resource Management Association Scotland argue in favour of an increased rate of tax in Scotland to incentivise the wider adoption of recycled aggregates, and have asked for the two Governments to work together, where possible, to bring about a UK-wide increase in the aggregates tax and levy. If that is not possible, they would like the Scottish Government to increase taxation on non-recycled primary aggregates in order to fulfil the Government’s objective of switching more production and usage to secondary recycled products. Have you had much contact with organisations such as those?