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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 23 May 2025
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Displaying 3259 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Kenneth Gibson

You talked about complexity, which was one of the issues raised by the Law Society of Scotland. It said:

“The law relating to the ADS is complex and nuanced. We do not consider that the amendments in and of themselves will simplify the law in this area – and in some cases may complicate the position for certain taxpayers depending on their circumstances.”

I am sure that colleagues may wish to give examples of those complications, which are in their papers.

What is your view on that? One would have thought that the whole purpose of this was clarity and simplification, yet the Law Society of Scotland appears to be of the view that the opposite is the case.

09:15  

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Kenneth Gibson

Thank you very much for that helpful opening statement. I should have said at the start that we have received apologies from Michael Marra, who is having transport difficulties and will not be here until later. I am afraid that we do not know where Ross Greer is, either, but we still have five members of the committee present.

I want to ask a few questions before I open the discussion to colleagues around the table. First of all, this Scottish statutory instrument appears to have been fairly broadly welcomed, but one or two issues have been raised with us. For example, in relation to the Scottish Police Authority, Police Scotland said:

“Despite acting under a statutory duty [Police and Fire Reform (S) Act 2012]; seeking to comply with the housing standards; and house acquisitions being funded by Scottish Government annual grant in aid, due to the lack of direct connection with housing legislation, no exemption from LBTT or ADS is available to the Scottish Police Authority.”

Why has the SSI not been viewed as an opportunity to change that position?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Kenneth Gibson

I will now open up to questions from colleagues.

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Kenneth Gibson

Indeed. It is just that the word “revolution” evokes chaos and stuff like that, which I am a bit concerned about. I always think that it is a lot easier to reach a goal and complete a task if you have a deadline. If you do not, it is much harder, because there is never any date by which delivery has to happen.

I will allow other members to come in with questions. The first will be Jamie Halcro Johnston, to be followed by Ross Greer.

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Kenneth Gibson

What do you say to the comment that

“We do not see the logic of area-based ... payments—payments which do little more than reward land ownership and inflate land values”?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Kenneth Gibson

That appears to have exhausted questions from the committee.

Ross, you are here just in time to vote.

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Kenneth Gibson

That is fine.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Kenneth Gibson

Agenda item 2 is formal consideration of the motion on the instrument. I invite the minister to move motion S6M-11928.

Motion moved,

That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 [draft] be approved.—[Tom Arthur]

Motion agreed to.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Kenneth Gibson

Good morning, and welcome to the seventh meeting in 2024 of the Finance and Public Administration Committee.

Agenda item 1 is an evidence-taking session with the Minister for Community Wealth and Public Finance on the draft Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024. The minister is joined by Laura Parker, land and buildings transaction tax policy lead, directorate for tax and revenues, Scottish Government.

I welcome our witnesses to the meeting and I invite the minister to make a short opening statement.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Kenneth Gibson

What would be the financial impact on the Scottish Government of the SSI?