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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 22 November 2025
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Displaying 3937 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

That concludes the committee’s questions. Are there any further points that you want to make, minister, before we wind up?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I thank our witnesses for their evidence. Is there anything else that you wish to point out to the committee?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Thank you for that opening statement. The most interesting thing to come out of it is the one-year deferment, which has come out of the blue as far as the committee is concerned.

On the figures that you gave—£360 million to £450 million—I assume that that is over a period of 12 to 15 years. You also mentioned the figure of £1.7 billion, so 20 to 25 per cent of the cost of cladding will be paid for by the levy if it is collected at £30 million a year.

If the levy is going to be deferred until 2028, does that mean that work on cladding remediation will be deferred? Work has been undertaken on only a couple of buildings so far, yet it is more than eight years since Grenfell.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

If bringing in the levy in 2028 will not impact on remediation initially, does that mean that 100 per cent of the cost of initial remediation will be met from existing taxation streams?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I thank you and your team of officials for your attendance this morning. That was our last evidence-taking session on the Building Safety Levy (Scotland) Bill, and the committee will report on its findings next month.

As that was the final item on our agenda, I thank everyone for their participation, and I close the meeting.

Meeting closed at 12:34.  

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

Good morning and welcome to the 31st meeting in 2025 of the Finance and Public Administration Committee. The first public item on the agenda is our annual evidence session with Revenue Scotland on how it fulfils its functions.

We are joined by Elaine Lorimer, the chief executive of Revenue Scotland, and Aidan O’Carroll, the chair of Revenue Scotland’s board. I welcome them to the meeting and invite Aidan O’Carroll to make a short opening statement.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

Thank you very much, Aidan, for that opening statement and for the reports. We have given them a thorough read-through, and I have to say that they are very positive, but I will ask you about one or two things, as will colleagues around the table.

Your revenue expenditure is £8,694,000, which is £406,000 less than your budget. That is significant given what the Scottish Government is trying to do in terms of its efficiency targets. Is it likely that that downward trend will continue?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

I know that you are always keen to try to keep the cost of Revenue Scotland below 1 per cent of revenues collected, and that will be a bit of a challenge with the bill that we will be debating and discussing soon, but I will not go into that at the moment.

It appears that staff absences are an issue. I notice that you went from an average of 8.6 working days lost in 2023-24 to 10.7 in 2024-25, which is a jump. That means that your staff, on average, are off for more than two weeks each year, which is quite a lot.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

If one person was off sick for six months, that would have an impact on the figures.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

There is a recurring theme here.

Developers have said that developments on brownfield sites cost more because of the need for remediation, and they are looking for relief for such sites. However, given that it is envisaged that the levy will bring in £30 million, if we have reliefs and we exclude sites of a particular size, sites in rural areas and so on, the net in which we can catch people will become smaller, which means that the fee will have to go up or less will be collected. Where are you as regards discussions on the issue of urban brownfield sites?