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Seòmar agus comataidhean

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 11 February 2026
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Displaying 4355 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

I think that you should have a good go, if I am honest.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Item 2 is our formal consideration of the motion on the instrument. I invite the minister to speak to and move motion S6M-20588.

That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] be approved.—[Ivan McKee]

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

The result of the division is: For 5, Against 0, Abstentions 1.

Motion agreed to.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

I thank the minister and his officials.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

The next item on our agenda is also with the Minister for Public Finance, who is joined by Scottish Government officials Cara Woods, senior policy adviser on aggregates and landfill taxes, and Laura Wilkinson, lawyer. I welcome our witnesses and invite the minister to make a short opening statement.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

In 2016-17, the tax was £2 per tonne and it is now £2.16 per tonne. That is 8 per cent more than it was a decade ago, but prices have inflated by 41.5 per cent during that period so less tax is being raised proportionately.

I note that the Scottish Fiscal Commission forecasts that the tax will raise £42 million in 2026-27. As you know, minister, committee members visited a place in Pumpherston that recycles aggregates and were told that moving aggregates is so expensive because the lorry, fuel and driver all have to be paid for, but that company does not even sell to Edinburgh. So, I do not understand why you are maintaining the same price as down south. If it was put up from £2.16 to £3.24 per tonne, that would generate another £21 million per year in revenue. People who are involved in recycling have said to us that that would boost investment in the recycling of aggregates.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

I understand what you are saying, but we have had a couple of years to work that out. It has been a long time since the issue was before the committee. It just seems that we are missing an opportunity to stimulate investment in recycling and generate additional taxation, given that there is no likelihood of anyone saying that, because it is an extra £1 per tonne, they will ship the aggregate an extra 50 miles, with all the costs that that would incur.

I understand what you said about the block grant adjustment, but I wonder why the Government is being so timid about this.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

I would have thought that, at this time, a couple of years after the committee went through all this, we would know the amount of aggregate that is being used in Scotland and its movements.

I will let colleagues come in. John Mason is first, to be followed by Liz Smith.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Thank you very much for that opening statement, minister. According to the business and regulatory impact assessment, Scottish landfill tax revenues have declined from £149 million in 2015-16 to £56 million in 2024-25, and contributions to the Scottish landfill communities fund have halved over the past decade and are estimated to amount to around £1.4 million. That is why, because of the associated costs of administering the fund in future years, they will breach legally permitted limits. Can you tell us what those legally permitted limits are?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

The reason I ask is that, next year, the fund will be £1.4 million, which, for many community organisations, is still a substantial sum of money. It would be helpful to know how much is being used to administer the fund, because the whole idea behind the instrument is that the fund is becoming less viable. It would give members an opportunity to assess what they feel. The fund is very geographic—we know that. Not everywhere in Scotland can apply for it. That clearly means that it disproportionately benefits certain communities, and they might be somewhat aggrieved if the fund is closed and not replaced.