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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.  

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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: 5 March 2024

Kenneth Gibson

I will bring in Mr Neill in a minute. Last week, we visited a recycling facility and they basically said that there can be, on occasion, limitations with feedstock provision, which, again, you mentioned in your submission. They also said that something like 4 million tonnes of waste that could be recycled is being dumped into landfill and that 35 to 40 per cent of landfill is waste that could be recycled. Is that a figure that you would recognise?

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

Kenneth Gibson

Mr Neill, you said in your submission that the production of recycled virgin aggregate

“currently benefits from the UK Aggregates Levy. It is therefore essential that the Levy in Scotland (the Scottish Aggregates Tax) is maintained and also increased to ensure that recycled and secondary aggregates are competitive with primary aggregates in line with Scotland’s resource efficiency aims.”

That is laudable. I am just wondering about the issue that Mr Doak raised about the availability of those materials. If there is optimum utilisation—or near enough—at the moment, would increasing the levy have the impact that you would desire of creating an incentive to do more recycling? Is the resource available to do that?

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

Kenneth Gibson

If, as Mr Neill said, the Netherlands can build runways with recycled materials, is there no reason why roads in Scotland could not be resurfaced using recycled materials, assuming the regulations could be adapted to allow that to happen?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Kenneth Gibson

Justice and home affairs has had funding reductions of £65.5 million. Of that, £41 million relates to capital funding for the HMP Highland and HMP Glasgow projects that should be reprofiled into future years. When you say “reprofiled”, do you just mean delayed? Why do you not just put delayed?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Kenneth Gibson

Will that be fully allocated in 2024-25, or will we end up a year from now in another situation in which £100-odd million is unallocated?

10:00  

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Kenneth Gibson

Yes, it is on par with the rest of the UK, but if someone has 20 tonnes of stuff, they might pay somebody £500 to dump it in a field as opposed to pay £2,000 in tax; that is the issue.

My concern is that inert waste might not be taxed at a rate that is high enough to change behaviour, and that the standard rate might be taxed higher than it should be, despite the fact that it has increased by a rate that is lower than the level of inflation in order to encourage more responsible dumping.

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

Kenneth Gibson

I think that red gravel stones are one high-value product. Are there other high-value primary aggregates that could be impacted by either lowering or increasing the rate?

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

Kenneth Gibson

I think that we would agree with that. Whether it is £1 or £2 or £3, we want to make sure that everybody is paying it and that your members are not being disadvantaged by paying it while their competitors 10 miles up the road are not regulated or licensed and are undercutting you.

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

Kenneth Gibson

I will open up the discussion to colleagues round the table.

Finance and Public Administration Committee

Interests

Meeting date: 5 March 2024

Kenneth Gibson

Thank you.