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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 21 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: 12 March 2024

Kenneth Gibson

I note that the financial memorandum includes £25,000 specifically for the Scottish Fiscal Commission to do that forecast, so I appreciate what you say.

In section 5.4 of your submission, you talk about the Scottish Parliament enacting

“a legislative scheme with ‘teeth’ to challenge noncompliance.”

What kind of teeth would you like to see in the bill that might not be in it at the moment?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

On the part 2 provisions, you will be aware of the concerns that were raised by our previous panel of witnesses—one of whom is still in the room, at the back—from the Chartered Institute of Taxation, the Law Society of Scotland and the Institute of Chartered Accountants of Scotland. They raised concerns about the lack of safeguards for taxpayers in such a situation. If you fail to pay a tax on aggregates, it may impact on other taxes that you pay. What is your view on that?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

Yes—the set-off provisions.

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 looking for a cushion; I am asking to what degree the figures are accurate. That is what we are trying to find out. As you are probably well aware, we have had financial memorandums that have changed by hundreds of millions of pounds during a year. That is why I am trying to pin you down a wee bit and get you to say that, although it might go up or down by 5 per cent, you are absolutely confident that those are the figures, rather than that the figures could be completely different this time next year.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

With that competent response, I shall move on to John Mason, who is to be followed by Liz Smith.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

I call Michelle Thomson, whom we would never describe as boring and technical.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Kenneth Gibson

That is fair enough. We will put all the really nasty questions to the minister next week.

Are there any further points that you would like to make before we wind up? Are there any points that you feel that we have not covered that you or your colleagues want to get over?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Kenneth Gibson

The education and skills portfolio is receiving an additional £54.1 million. The largest element of that is the £29.8 million being provided to the Scottish Qualifications Authority to “support its ongoing activities”. What are these on-going activities that were not previously anticipated?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Kenneth Gibson

It would be good to get further detail on that.

The other point is that there is £108.9 million capital spend that has been unallocated. Given the pressures that you have talked about, one would have thought that you would have tried to allocate all of it.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Kenneth Gibson

Yes, it is demand led, but there must have been a pretty good idea of what it would be, given the fact that it is not something that has been started from scratch. There is a baseline from the Department for Work and Pensions. There might be people on the fringes who may not qualify under some of the DWP regulations but will qualify for some of the new benefits that the Scottish Government has introduced. It just seems that there was quite a significant underestimation of what was required.