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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 February 2026
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Displaying 4492 contributions

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Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Thank you for that. I reiterate that the committee has made it clear that we do not support the assignment of VAT either. We could argue about whether VAT should be devolved, but we think that its assignment would, frankly, be more trouble than it is worth.

I call Patrick Harvie, to be followed by Dr Sousa.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

We might have to leave that question in the ether unless someone it picks up. I see that Professor Heald wishes to respond.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

That adds to the issue of transparency, which, as you know, is an area that the committee has pressed quite extensively over the months and years.

We have about 30 minutes left, and I want to be able to touch on public sector reform and one or two other things, if we can. First, however, I see that Professor Bell is keen to come in, and that John Mason and Craig Hoy have questions.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

To be honest, every year when I was on the local government committee, and on a number of occasions while I have been on the finance committee, when COSLA has given evidence and asked for additional taxing powers, I have asked COSLA what those taxing powers should be and who should pay them. I have been met with complete silence. COSLA has to get its act together, frankly, and say what it wants and who should pay that before it comes here and makes woolly comments, which it has been doing for years and years.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

It is all MSPs—it is for everyone.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

I touched on that at the RSE last Wednesday night, but I will not comment on it now, because time is against us.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Thank you. Stephen, you can start with compliments and then go into substance. [Laughter.]

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Thank you very much. Professor Heald?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Kenneth Gibson

Amendment 16, in the name of Michael Marra, is grouped with amendments 1, 17, 2, 18, 19, 48, 20 to 22, 49, 50, 4 and 41 to 43.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Kenneth Gibson

I ask Michael Marra to wind up and say whether he wishes to press or withdraw amendment 16.