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 5 November 2025
Select which types of business to include


Select level of detail in results

Displaying 1294 contributions

|

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Liz Smith

You mentioned that you have carried out estimates and studies to get an accurate assessment of that figure. I am struggling to understand why HMRC is unable to provide that information itself. I appreciate that you cannot answer that question, but it is not helpful that we do not have that data, because, if this devolved tax is to work well, we need to understand that.

You itemised the issues of fairness and simplicity, which I completely understand, but the other issue is the income that will be generated as a result. If that income was to be below what is already being taken through the UK levy, that would be an issue. We cannot make that judgment until we know what HMRC is currently doing. Do you accept that that is a bit of an issue?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

I have a question about the possibility of behavioural change, which has been flagged up to us by other witnesses. The general message that we are getting is that not much behavioural change in how people operate is predicted. That said, are you aware of any behavioural changes that have happened as a result of the UK aggregates levy, which I think has been around for about 20 years? Are you aware of any instances of UK tax changes having a marked effect on elasticity of demand or whatever having affected revenues? Are you aware of comparable studies?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

We are not predicting that there will be behavioural change. That is helpful.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

In relation to the work that Mr Lindsay talked about, obviously Revenue Scotland has been speaking to HMRC, but has the latter flagged up any issues of concern?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

That is all very encouraging. The bottom line is that, for the tax to be successful, there has to be good compliance, it has to be seen to be fair and people need to understand what it is for. It is also vital that we get some benefit from its revenue-raising aspect—indeed, that is the basis for the Scottish Government wanting to introduce it.

My second question came up in the previous evidence session and is on an issue that has been going round the committee for some time: the possibility of a finance bill that would allow the Parliament—not just this committee—to scrutinise taxation a bit more fully than is currently the case, and with greater clarity and understanding. I know that you cannot comment on Scottish Government policy, but would that help the process of getting more people to understand what is going on?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

Boring technical can be good.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

That was very helpful—thank you.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

Ms Lorimer, you said in answer to the convener that one of the advantages of the devolved tax will be better compliance—that some of the people who have been going through loopholes will be picked up. That is obviously good news for extra revenue. Given what you know about the UK tax levy, which we have had for around 20 years, do you foresee other benefits from the devolved tax that will likely raise the revenue from what exists currently?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

Notwithstanding the difficulties with timescales and uncertainties—which I think we all acknowledge, as a finance committee—I will take you back to comments that you made in reply to the convener’s question about unallocated sums in the health capital budget. You were clear that you were giving a broad spectrum on a range of capital projects; you did not give us details on what those projects are. I ask this because, in recent weeks, the public have seen that some capital building projects have been paused. Can you give us a bit more detail on what the money is being held back for?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

But the money is not being spent.