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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 22 May 2025
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Displaying 3259 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Kenneth Gibson

Okay. I will not go through all of the technical adjustments but I will focus on one. Additional budget cover of £48.1 million has been provided for private finance initiative projects in NHS recovery, health and social care. It says here:

“This technical change falls outside of UK Budget limits and is provided to align the Scottish Budget with accounting requirements.”

What does that mean? What accounting requirements are we talking about here?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Kenneth Gibson

Yes. Has the amount of inert waste as a share of the total waste that is going to landfill increased over the past decade or does it remain fairly stable?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Kenneth Gibson

Thanks very much. Before we move on, I want to thank you for providing detail on the reserves in public corporations, which the committee did not previously have. It is interesting to note that you have outlined where only half a dozen corporations stand on public reserves. I had imagined that dozens of organisations had such pots of money, so it is good to hear clarification that there are only half a dozen.

We will open up to questions from members, with the first questions from Liz Smith.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Kenneth Gibson

I remain unconvinced that people will ship a tonne of waste across the border to save a pound, or whatever it would be. They are much more likely to dump stuff in a field a mile up the road.

As there are no other questions from colleagues round the table, we move to the next item, which involves formal consideration of the motion. I invite the minister to speak to and move motion S6M-12277.

Motion moved,

That the Finance and Public Administration Committee recommends that the Scottish Landfill Tax (Standard Rate and Low Rate Order) 2020 for SSI 2024/60 be approved.—[Tom Arthur]

Motion agreed to.

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

Kenneth Gibson

The next agenda item is evidence on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill. I welcome to the meeting Jonathan Sharma, policy manager for local government finance at the Convention of Scottish Local Authorities; Alan Doak, director of the Mineral Products Association Scotland; and Dougie Neill, the group general manager for NWH Group, who is representing the Scottish Environmental Services Association.

I intend to allow up to 90 minutes for the session. If witnesses would like to be brought into the discussion at any point, please indicate to the clerks and I will call you. Rather than having an opening statement, I will move straight to questions.

Mr Doak, the bill’s policy memorandum states that the proposed Scottish aggregates tax retains the fundamental structure of the United Kingdom aggregates levy and offers

“a degree of continuity for taxpayers ... while also ensuring that the devolved tax can evolve over time to support Scottish Government circular economy objectives.”

How does a tax of £2 a tonne deliver that?

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

Kenneth Gibson

No, but the Government has indicated that.

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

Kenneth Gibson

You are saying that to enable greater investment in new technologies that will upgrade the quality of secondary materials, you are looking for an increase in the levy. Would I be right in saying that?

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

Kenneth Gibson

Your submission talks about secondary aggregates and, in particular, incinerator bottom ash aggregate, being

“strongly reliant upon the Scottish Aggregates Tax to remain competitive in a challenging market, allowing large-scale landfill diversion and avoidance of raw material extraction.”

One of the issues that were raised during our visit last week was that, although the quality of recycled materials is improving all the time, there is still a view that they will never be as good as primary aggregates in certain areas.

11:45  

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

Kenneth Gibson

Mr Sharma, in COSLA’s submission, you ask:

“Should the intention be to increase the incentive to move away from sourcing primary aggregates to secondary recycled aggregates, then how might this impact on Councils’ ability to procure at reasonable cost?”

I take it that you are looking for a break whereby, if local authorities or other public authorities were buying aggregates, there would be a tax on primary aggregates but not on secondary aggregates. How would a bigger shift to secondary recycled aggregates have an adverse impact on COSLA?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Kenneth Gibson

Why is inert waste not reducing quite so quickly? Is that because there is no tax incentive to change, for example?