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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 18 December 2025
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Displaying 4037 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

It could make a more rounded picture.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

I will open up the session to colleagues.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

I have a further concern on transparency and communication. In exhibit 1, you say about VAT assignment:

“To date there has been no agreement between the Scottish and UK Governments on a way forward for the implementation of VAT assignment.”

You continue in paragraph 5 to say:

“In July 2025, the Scottish Affairs Committee of the UK Parliament raised concerns over progress”.

This committee has consistently and repeatedly said that we do not believe that VAT assignment would be of any benefit whatsoever to Scotland. It would cost millions of pounds to set up. There would be arguments between Scotland and the UK over the levels of assignment—blah, blah, blah. There would be no control whatsoever in this Parliament of the VAT level. The view of this committee, expressed to the Scottish Government over many years, is that it is a complete waste of time. I see no reference to that in here; it is as if we are still a week after the Smith commission report has been published and we are just looking at when this will be implemented. I would hope that, in future reports, you would make it clear that we feel that this is a dead duck and that it is a waste of time to talk about it. We could talk about devolving VAT—that is another argument—but we do not feel that assignment should be progressed.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Of course, in the next financial year, we face a £1 billion gap in resource funding and £1.1 billion gap in capital funding, as you say in paragraph 41. Do you expect that gap to be closed in the next financial year?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

That concludes questions from me and my colleagues. Are there any further points that you or Richard Robinson would like to make before we wind up the session?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Thank you very much. We all have your report right in front of us. I will ask you some questions that you have answered in your report, but I am quite keen to get some of that on the public record.

In your opening statement, you highlighted transparency. Can you talk us through your frustrations with the Government’s lack of transparency and how it can be improved?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Yes, LBTT contributes 1.6 per cent of the Scottish budget, so it is not insignificant.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Thank you.

I have another couple of questions. In paragraph 32, you talk about

“differences in the sectoral make-up of the economy, such as the sensitivity of the oil and gas industry in Scotland to changes in global oil prices”.

What about the energy profits levy? Have you looked at that?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

The argument right now in Aberdeen is that the levy is having an impact on exactly that—employment, income tax and so on. If oil companies are scaling back, they are not employing as many people, and those people are not paying income tax. Is that not something that should be included in a report such as this?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Do you mean the UK Government on this occasion, or the Scottish Government?