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.
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Finance and Public Administration Committee
Meeting date: 20 February 2024
Kenneth Gibson
If it is very brief. We are an hour over time already.
Finance and Public Administration Committee
Meeting date: 20 February 2024
Kenneth Gibson
I have been too generous to members—that is the problem.
Finance and Public Administration Committee
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
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
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
Meeting date: 6 February 2024
Kenneth Gibson
That is fine.
Finance and Public Administration Committee
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
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
Meeting date: 6 February 2024
Kenneth Gibson
What would be the financial impact on the Scottish Government of the SSI?
Finance and Public Administration Committee
Meeting date: 6 February 2024
Kenneth Gibson
It is important that the Scottish Police Authority is able to provide housing, particularly in rural and island areas. Do you have any idea how much relief would apply if, for example, they were included in a future SSI, or has that not been calculated as yet?