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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 9 May 2025
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Displaying 3226 contributions

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Finance and Public Administration Committee

Budget Scrutiny 2025-26

Meeting date: 17 December 2024

Kenneth Gibson

That is the case land and buildings transaction tax or no.

Finance and Public Administration Committee

Budget Scrutiny 2025-26

Meeting date: 17 December 2024

Kenneth Gibson

Someone earning £125,000 a year would pay about £5,300 more in Scotland than they would pay in England. When we spoke to people at the University of Dundee, they said that folk could earn twice as much in California or Cambridge as they would here, but would they like the quality of life there? There are a number of factors. The Scottish Government has said that, last year, 32,000 more people of working age came to Scotland than left—and that included higher earners. At all tax band levels, more people have come in.

I have asked—and colleagues are keen to ascertain—what the sweet spot is in terms of behavioural change. In other words, where does tax go up and revenue go down? Where is that tipping point? We are still a wee bit away from that. You are of the view that we have already reached that tipping point. Would I be right in saying that?

Finance and Public Administration Committee

Budget Scrutiny 2025-26

Meeting date: 17 December 2024

Kenneth Gibson

Thank you.

Who is going to be the first of our volunteers for the final say? I see that you are all trying not to catch my eye.

Well done, Claire.

Finance and Public Administration Committee

Budget Scrutiny 2025-26

Meeting date: 17 December 2024

Kenneth Gibson

Indeed.

Finance and Public Administration Committee

Budget Scrutiny 2025-26

Meeting date: 17 December 2024

Kenneth Gibson

The committee is committed to ensuring that Governments are committed to multiyear funding—I think that the new UK Government is, now, which will certainly help the Scottish Government on that issue and remove short termism. That is a very important point, Reuben.

Okay then, folks, a few people have still not contributed.

Finance and Public Administration Committee

Budget Scrutiny 2025-26 and Economic and Fiscal Forecasts

Meeting date: 10 December 2024

Kenneth Gibson

We used to hear about Giffen goods—when the price went up, people bought more of them.

Finance and Public Administration Committee

Budget Scrutiny 2025-26 and Economic and Fiscal Forecasts

Meeting date: 10 December 2024

Kenneth Gibson

Yes.

Finance and Public Administration Committee

Budget Scrutiny 2025-26 and Economic and Fiscal Forecasts

Meeting date: 10 December 2024

Kenneth Gibson

No, I think that that is quite clear.

Finance and Public Administration Committee

Budget Scrutiny 2025-26 and Economic and Fiscal Forecasts

Meeting date: 10 December 2024

Kenneth Gibson

In future, we will have to ban you from those opening briefings, given that you have answered half the questions that I was going to ask—of course, many of those figures are in the documents already—but we will try to progress, nonetheless.

You talked about the £1.3 billion in the autumn budget revision, which we discussed at some length in the session that we had in private before you came in. As you said, looking at the ABR, the Government has moved some way towards assessing next year’s budget compared with its most up-to-date position, but it seems that it has only gone halfway there. Can you elaborate a wee bit more on that issue and the difficulties that it causes you in setting out your forecasts for next year and assessing where we are?

Finance and Public Administration Committee

Budget Scrutiny 2025-26 and Economic and Fiscal Forecasts

Meeting date: 10 December 2024

Kenneth Gibson

Resource funding is increasing by 0.8 per cent in real terms, but are you saying that, once we take out social security spending, there will be a 0.3 per cent decrease, so there is a shrinkage in what Scottish ministers have to spend in the forthcoming year?