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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 2 February 2026
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Displaying 818 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

We made the case at the time for the same restriction to be brought in for freeports—in other words, that companies that use tax havens should not be able to access the relief. The Government is already very familiar with the argument; it has been put before.

We have put the same argument to the Government in relation to companies that pay below the real living wage. The Government has a strong track record of supporting the real living wage and wanting to promote that. It took several years of consistent pressure to persuade the Government that it did, in fact, have the power to attach conditions to procurement and the provision of grants in order to ensure that the real living wage is paid.

However, in relation to the tax relief issue, the Government is still saying that it cannot do that, even though the tax relief is coming from a flexible funding pot. As you said a few minutes ago, anything that you do not use in tax relief can be spent in other flexible ways within those investment zones. Why are you taking an unconditional, blanket approach to the tax relief, rather than an approach that is targeted to companies and businesses that behave ethically, do not use tax havens and do not pay poverty wages?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

They do not include the criteria that I am suggesting.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

As I think you mentioned in your opening questions, convener, one of the minister’s colleagues attended the committee a couple of years ago to bring forward measures in relation to freeports very similar to the measures that he is bringing forward in relation to investment zones. My colleague Ross Greer, who was on the committee at that time, asked whether any measures were being taken to restrict the relief for companies that use tax havens. Am I right in assuming that nothing different has happened this time and that tax dodgers will still be entitled to access the tax relief?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

The question that I am asking is, why, according to the Government’s policy, is it a good thing in principle—when you want the alleged economic activity that this policy will generate to benefit Scotland—for the relief to be available to those who siphon their profits into tax havens?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

I am asking whether the order ought to restrict this tax relief in respect of companies that are based in tax havens.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

I mean those who use tax havens. I mean legal tax avoidance.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

That is the answer that you gave me last time.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Patrick Harvie

A couple of other members have brought up the issue of late sittings. In relation to Michael Marra’s questions, the tail end of a parliamentary session is always fairly busy, although this one seems to be significantly busier than most. Even setting aside the fact that we have a lot of legislation at the tail end of the session, late sittings have been a bigger factor in this session than I can remember them being before.

I assume that, although late sittings will carry some kind of one-off cost when they happen, that has not been a significant figure in relation to the overall budget. At what point would that start to cause worries? In terms of the frequency of late sittings, at what point would the scale of the financial impact become a worry?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Patrick Harvie

If we were to speculate that, in the next session, the trend is towards more frequent 10 o’clock sittings and two or three-day stage 3s—something that, previously, did not happen at all—is there a point at which that would create financial consequences that have not been accounted or planned for?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Patrick Harvie

Thank you very much.