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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 5 May 2021
  6. Current session: 12 May 2021 to 21 June 2025
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Displaying 1200 contributions

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Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 2

Meeting date: 11 June 2024

Liz Smith

I am pleased to hear the minister acknowledge that we had a lot of issues about a lack of consultation in relation to part 2 of the bill. That point has been raised by other stakeholders, and I am sure that Mr Mason will speak more to that when he deals with his amendments.

It is critical that there is proper consultation. I received comment on the same issue from the Law Society of Scotland. It is good to see the amendment that the minister has lodged regarding increased consultation, because it is important that we keep tabs on that.

I put on record that one of the issues with the bill is not that anybody objects in principle but the fact that there is a lack of data to underpin the amount of revenue and the behavioural change that will emanate from it. That makes it quite difficult to scrutinise, so the minister has given an important guarantee in order to enhance the scrutiny and ensure that we can track what is happening with the bill.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 2

Meeting date: 11 June 2024

Liz Smith

I lodged amendment 31 on the same basis as the previous one—that is, to enhance transparency. The minister, in speaking to his amendment 22, has clarified the situation. I understand the need for consistency with the 2014 act, so that is helpful.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 2

Meeting date: 11 June 2024

Liz Smith

I thank the minister for explaining amendment 18. As he will be aware, the concerns that have led me to lodge amendment 30 were raised by the Law Society of Scotland, which felt that, in the bill, the safeguards for taxpayers were not sufficient to address a situation in which there was a dispute between a taxpayer and Revenue Scotland about the amount of any tax that is outstanding. That is the reason for my lodging amendment 30. It is in line with the committee’s desire, over a wide range of taxation, to be as transparent as possible.

As the minister will know, the Law Society of Scotland considers that the bill should make it clear that the set-off powers that the minister referred to would not apply when there is a dispute over the relevant tax amounts. That is the reason for my amendments 30 and 31, which relate to sections 52 and 56. I have listened carefully to what the minister has said on amendment 18, but we would welcome a little clarity about exactly how that amendment will cover the points that the Law Society has raised.

Finance and Public Administration Committee

Scotland’s Commissioner Landscape

Meeting date: 4 June 2024

Liz Smith

That is an interesting point about those commissioners who have regulatory, complaints handling or investigatory functions.

Take, for example, the Children and Young People’s Commissioner Scotland. They are, generally speaking, well supported by parties across the Parliament. However, when it comes to the measurement of achievements, such as on child poverty, on attainment and on a whole lot of other issues in which we are trying to improve the lives of children, you could argue that that advocacy has not been desperately successful. What is the Scottish Government’s view on how you measure the effectiveness of commissioners who have an advocacy function and are trying to improve human rights and give a voice to those who are more disadvantaged?

Finance and Public Administration Committee

Scotland’s Commissioner Landscape

Meeting date: 4 June 2024

Liz Smith

Do you think that it is a problem that the evidence to support whether they have been efficient, well run and effective in delivering outcomes is very hard to find?

Finance and Public Administration Committee

Scotland’s Commissioner Landscape

Meeting date: 4 June 2024

Liz Smith

I will follow on from Michelle Thomson’s line of questioning. When we had Professor Alan Page and Dr Ian Elliott in front of us two weeks ago, they both recommended a root and branch review of the whole commissioner structure. If the committee recommended that and Parliament agreed, would the Scottish Government be supportive?

Finance and Public Administration Committee

Scotland’s Commissioner Landscape

Meeting date: 4 June 2024

Liz Smith

Could you also reflect on the fact that the level of accountability to the Parliament is perhaps not sufficient when it comes to ensuring that commissioners are doing their job properly?

10:00  

Finance and Public Administration Committee

Scotland’s Commissioner Landscape

Meeting date: 4 June 2024

Liz Smith

That is an interesting point. As I think that you suggested in your opening remarks, there may have been a piecemeal approach to the existing commissioner landscape, which has evolved over time. On the other hand, the recommended new commissioners would largely be on the advocacy side, and we have heard complaints that that advocacy might be needed because public sector services are failing.

Do you think that the existing commissioner structure—never mind the proposals that we have now—has been effective in delivering what the commissioners are there for?

Finance and Public Administration Committee

Scotland’s Commissioner Landscape

Meeting date: 4 June 2024

Liz Smith

We as a committee felt that that was surprising and maybe a problem. The problem might be that the parliamentary oversight and the scrutiny of the work that commissioners are doing is not good enough. Will you reflect on that?

Finance and Public Administration Committee

Scotland’s Commissioner Landscape

Meeting date: 28 May 2024

Liz Smith

Which raises the question whether we need any of them at all. I will leave that there, though.