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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 4 May 2021
  6. Current session: 13 May 2021 to 19 December 2025
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Displaying 4037 contributions

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Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Kenneth Gibson

That is not really what it says there. It suggests that they will still get the payments whether they meet those conditions or not. That is how it reads.

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Kenneth Gibson

One issue that has come up is the cost of administration. Paragraph 47 of the financial memorandum says:

“The 2023-24 budgeted costs to administer payment, compliance and supporting services are £61m. This represents approximately 11% of the £692m budget for all current schemes.”

My arithmetic says that £61 million would be under 9 per cent of that, so I think that there is a wee error there. However, more importantly, the memorandum goes on to state:

“Future administrative costs under the proposed Future framework support are currently unclear and will depend on the chosen delivery model.”

That figure of £61 million is a lot of money for administration. What would it be spent on specifically and why are the future costs “unclear”?

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Kenneth Gibson

We have been doing that for the past 90 minutes. How long is a piece of string? Has a date been set for when that will be resolved or will it meander on for weeks, months or even years?

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Kenneth Gibson

So it is a kind of permanent revolution.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Kenneth Gibson

I thank the minister and Laura Parker for their evidence today. We will publish a short report to the Parliament setting out our decision on the draft order in due course.

09:31 Meeting suspended.  

09:50 On resuming—  

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Kenneth Gibson

The Chartered Institute of Taxation has said that the only issue with the SSI is that it is “overly restrictive”, and the Institute of Chartered Accountants of Scotland is concerned that the Scottish Government is bringing in the SSIs piecemeal. That certainly appears to be the case. ICAS has suggested, as have members of the committee such as Liz Smith, that we should have

“a regular fiscal Bill which allows for a point in time at which all amendments to legislation are carried out rather than undertaking piecemeal changes to tax legislation”.

Would that not be a good way forward given the fact that it looks as though you might have to lodge another SSI to include the Police Authority?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Kenneth Gibson

Thank you. John Mason has opted out, so the next member to ask questions will be Liz Smith.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Kenneth Gibson

Okay, so that is £7 million a year, in effect.

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

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 January 2024

Kenneth Gibson

Good morning, and welcome to the fifth meeting in 2024 of the Finance and Public Administration Committee. The only item on our public agenda today is an evidence session with the Minister for Social Care, Mental Wellbeing and Sport, on the National Care Service (Scotland) Bill’s financial memorandum. The minister is joined today by Scottish Government officials Donna Bell, who is the director of social care and national care service development; Lee Flannigan, who is national care service senior finance manager; and Richard McCallum, who is the director of health and social care finance, digital and governance.

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