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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 4 December 2025
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Displaying 1341 contributions

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Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Liz Smith

I have a question on the theme of data. You rightly say that data is extremely important when it comes to the work that you do.

We have had many discussions with the Scottish Fiscal Commission and think tanks about the relevant data from the labour force survey, which has been flagged up to us as not being particularly accurate. Labour market trends are crucial in relation to tax revenue. Does that problem affect you in any particular way? Are you aware of concerns about the lack of accurate data on labour market trends?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Liz Smith

Is there good co-operation with other public bodies that are trying to access that data?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

I have just one question, minister. Notwithstanding the fact that nobody likes paying extra tax, whether it be a new tax or an old one, are you in any way concerned about the level of criticism about this tax by stakeholders?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

I know that you cannot comment on tax policy decisions but, in light of the information that we have received from a number of stakeholders, are you concerned about the level of criticism of the potential unintended consequences of the tax? Has that formed any part of your discussions with the Scottish Government?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

Finally, are the issues that the Scottish Government is talking to you about regarding this tax more concerning than the issues that it is talking to you about regarding other taxes? Do you feel that the Scottish Government thinks that there are more concerns about the potential problems with this tax than other tax policies?

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?