The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1485 contributions
Social Justice and Social Security Committee
Meeting date: 31 October 2024
Liz Smith
I have no relevant interest to declare, convener, but I look forward to being on the committee.
Finance and Public Administration Committee
Meeting date: 29 October 2024
Liz Smith
Exactly, cabinet secretary. If the arithmetic is slightly different in England from what it is in Scotland, we need to understand why, because that is the important point to consider when, as a committee, we make any decisions.
Finance and Public Administration Committee
Meeting date: 29 October 2024
Liz Smith
The joint response to the consultation from both Governments made it clear that the levy is not expected to have any major impact on land prices. On what basis was that judgment made?
Finance and Public Administration Committee
Meeting date: 29 October 2024
Liz Smith
I understand your point. However, the joint response notes that the modelling for the building safety levy in England suggests that, rather than impacting on property prices, it will impact on the price of land. The two countries are different, for the reasons that Stephen Lea-Ross set out. We do not have the same set-up of land ownership. Again, from the committee’s angle, the more evidence that we have, the more helpful that is for our decision making.
Finance and Public Administration Committee
Meeting date: 29 October 2024
Liz Smith
I absolutely understand that. I am asking—
Finance and Public Administration Committee
Meeting date: 29 October 2024
Liz Smith
Yes. There were concerns in some of the written submissions that, because of behavioural change, the levy could have some impact on land prices. However, it was made clear in the Governments’ joint response that that is not the case. What evidence do you have that it will not have any major impact?
Finance and Public Administration Committee
Meeting date: 29 October 2024
Liz Smith
It is an important issue. The nature of taxation is that there are behavioural changes as a result of any tax change, and elasticities to go with that. From what you have set out, cabinet secretary, I am not particularly opposed to the tax, but I think that the committee would like to see the evidence on which statements are based. If the change is not to have any major impact, we would like to see the evidence on that.
Finance and Public Administration Committee
Meeting date: 29 October 2024
Liz Smith
Thank you.
Finance and Public Administration Committee
Meeting date: 29 October 2024
Liz Smith
It is about what was said in the Governments’ joint response.
Finance and Public Administration Committee
Meeting date: 8 October 2024
Liz Smith
The tax strategy is crucial for all sorts of economic reasons and, perhaps, for social reasons. Therefore, it will make it easier for scrutiny of the budget and beyond if we can see in the tax strategy the Government’s interpretation of the current evidence on the tax structures that are working well in delivering better economic outcomes and where there are problems, some of which have been evidenced by different businesses. That is what we are looking for.