The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 4779 contributions
Finance and Public Administration Committee
Meeting date: 17 September 2024
Kenneth Gibson
Okay, I will let Heather Williams respond to Liz Smith’s question and then I will let you in, Michelle.
Finance and Public Administration Committee
Meeting date: 17 September 2024
Kenneth Gibson
Because we have leapt from taxation to capital expenditure, I will bring in Euan Lochhead.
Finance and Public Administration Committee
Meeting date: 17 September 2024
Kenneth Gibson
If you want to say your piece on that, feel free.
Finance and Public Administration Committee
Meeting date: 17 September 2024
Kenneth Gibson
I will let Michelle Thomson ask a question and then will let Heather Williams in again.
Finance and Public Administration Committee
Meeting date: 17 September 2024
Kenneth Gibson
I am impressed with these one-word answers. [Laughter.]
Finance and Public Administration Committee
Meeting date: 17 September 2024
Kenneth Gibson
Yes, I think that the name is a bit dull as well. I have to say, though, that I do not think that the inclusion of the word “framework” in any title is helpful.
Does anyone else want to comment on that before we move on to other stuff?
Finance and Public Administration Committee
Meeting date: 17 September 2024
Kenneth Gibson
Max French, you were not impressed with the consultation exercise that the Scottish Government carried out.
Finance and Public Administration Committee
Meeting date: 17 September 2024
Kenneth Gibson
That is why I always give people a chance to wind up—so that they can fill in any gaps in our questioning. Do you wish to comment, Lukas?
Finance and Public Administration Committee
Meeting date: 17 September 2024
Kenneth Gibson
Thank you for that.
Finance and Public Administration Committee
Meeting date: 17 September 2024
Kenneth Gibson
Yes, it does. However, there are issues to do with the fact that the Scottish budget is more or less fixed, and concerns have been raised about the fact that, in Scotland, almost £1 billion more is paid out in social security than would have been the case if we had retained the same social security levels as the rest of the UK. That £1 billion has to come out of other areas of spending in the Scottish budget.
Another thing that you said in your submission is that you want to make use of
“national level taxes, including income tax, to the fullest extent possible.”
This morning, Mairi Spowage, who is the committee’s budget adviser, said on behalf of the Fraser of Allander Institute that the perception exists—I believe that it is a perception, rather than the reality—that Scotland’s taxation level is already potentially deterring investment, and that one in six businesses has argued that. What is your view on that? Would using taxation in the way that you suggest not be counterproductive?
I will make one other point on that before I widen out the discussion. In the evidence that we took last week from Professor Heald, an eminent economist at the University of Glasgow, he referred to the Scottish Fiscal Commission’s belief that the behavioural impact of last year’s increase in the top rate of tax is that 85 per cent of that revenue has been lost. We will come on to discuss that later. How can we get the balance right in that respect?