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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 25 February 2026
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Displaying 1446 contributions

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Finance and Public Administration Committee [Draft]

Budget (Scotland) (No 5) Bill: Stage 2

Meeting date: 17 February 2026

Liz Smith

I completely agree with my colleague’s comments. Aside from the party politics, I think that there is a wider issue here that relates to the budget scrutiny that we have undertaken. Obviously, the Government makes its choices, as it is entirely entitled to do, and sets out its priorities, but the question is what has been deprioritised. We, as a committee, do not feel that we are getting sufficient information about the reasons for certain priorities being chosen and the evidence supporting such decisions, but, more important, about those areas where there is deprioritisation.

I ask the cabinet secretary to be mindful of that. As we said in the debate in Parliament last week, those points are being put to us by our senior analysts in Scotland, and I would be grateful for her reflections on them.

Finance and Public Administration Committee [Draft]

Budget (Scotland) (No 5) Bill: Stage 2

Meeting date: 17 February 2026

Liz Smith

Will the cabinet secretary give way?

Finance and Public Administration Committee [Draft]

Legacy Issues (Public Administration)

Meeting date: 17 February 2026

Liz Smith

Quite right.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

Liz Smith

The point is that such collaboration could provide the Government with some extra funding. When there are complaints about certain roads not being adequately dualled, certain bridges needing to be rebuilt or infrastructure problems in certain parts of Scotland, it will be helpful to our successor committee to have more discussion and a greater focus on how that sort of approach can be put into operation to ensure a greater supply of investment funds, potentially, to allow some of those things to be delivered.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Liz Smith

What about in rural areas?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Liz Smith

With regard to putting a bit of an extra tax on hotels, is there a danger—it may be an unintended consequence of Mr Mason’s amendment—of harming the tourist trade, which is already struggling?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Liz Smith

I thank the minister for amendments 3, 5 and 6, which will introduce further consultation with the sector. I have absolutely no concerns about that.

It will be no surprise to members to learn that I lodged amendment 46 because I am keen to have super-affirmative procedures to ensure that, when ministers seek to amend regulations that modify the types of building involved and the tax exemptions, we have as much scrutiny as possible. The clear outcome of our stage 1 scrutiny and report was that there is a need for better quality data to provide information that allows us to understand the impact of the levy. That is why I mentioned behavioural changes earlier. As a result of this process, the housing market will have significant changes placed on it. I want to ensure that additional scrutiny is in place through the super-affirmative procedure. That is why, in due course, I will move amendment 46.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Liz Smith

Yes, of course.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Liz Smith

Yes, I do. If I remember correctly, the minister and several witnesses made that point to the committee. However, it is impossible to legislate on that, given that we will not know what will be uncovered until the cladding remediation actually takes place. It is difficult for an amendment to deal with that eventuality, because we do not know what the circumstances might be. With my amendments, I am simply trying to reflect what the committee decided on the basis of the evidence that we took.

Moreover, when you

“intervene in the market, to stimulate or speed up delivery where build-out is not progressing at pace”,

to use the Government’s wording, charging the levy at a higher level if a development is not built to an agreed timeframe will rather cut across the purpose of a bill that, in our consideration, we have been assured will put in place a tax for meeting any building safety expenditure. That is the reason for amendments 34 to 36.

I move amendment 34.

12:45

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Liz Smith

The minister and I talked about that when we met to discuss the issue. Will he give a commitment that, prior to stage 3, he will work with me to ensure that we sort out the definitions and address the sector’s concerns that there might be some mission creep?