Skip to main content
Loading…

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.  

Criathragan Hide all filters

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 27 November 2025
Select which types of business to include


Select level of detail in results

Displaying 1336 contributions

|

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

Thank you.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Liz Smith

Thank you.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

I think that this is a very important issue for the committee. There have been substantial concerns about potential—perhaps unintended—consequences, and it would be good to have your assurance on the record that the Scottish Government is listening to those concerns and is prepared to make some amendments.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

Are you aware of the potential impact, and has the Scottish Government discussed that with you?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

Does the level of criticism—particularly that the committee has heard from stakeholders—concern you at all? Is that a warning signal that the tax could have unintended consequences? Quite frequently, during committee evidence and through the submissions that we have received, it has been put to us that there are quite a lot of possible unintended consequences. There is the issue that Mr Marra referred to, which is that some people who could end up paying the tax would not be responsible for the problem. If we go back to what you started with, surely, the principles of Adam Smith are very important for the delivery of the tax. Irrespective of the fact that you cannot comment on the specific policy issue, are you concerned that people are unhappy about some of it?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

I completely understand that, because it is your job to make it work. The committee is looking at the tax policy as well as at your role. I am asking whether you are aware that the Scottish Government is concerned about the level of criticism that has been received so far, never mind what the policy might end up being.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

The concern from quite a number of stakeholders is a bit broader than that—namely, they feel that there are too many potential circumstances in which there might be unintended consequences. That is not all to do with the fact that the tax is a new one and there is no data to fall back on. There are serious concerns about the implications and how the Adam Smith principles might apply. I know that you cannot answer from a policy perspective—

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

Okay.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

Thank you.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Liz Smith

Two budgets ago, when there was considerable criticism from business and industry, one of their concerns was that, within the economy portfolio, there are quite a lot of enterprise schemes that help with the development of skills, which are essential to boosting both the labour market and productivity. Those things are very real to the potential of the Scottish economy, and it seems strange—I say it again—to have cuts or underspends at this particular juncture, given the urgency of ensuring that the labour market is as buoyant as possible, that productivity is improving and that we get some benefit from economic growth.