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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 11 September 2025
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Displaying 1237 contributions

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Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Obviously, that will be essential, as it has been with the two existing taxes. It will also be very helpful to us.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Given that SEPA is not able to provide that, are you likely to have to train up individuals specifically to have those skills, if they have to go out to quarries or wherever?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Everything that you have said this morning gives us a high degree of confidence in the professionalism of Revenue Scotland. Obviously, the change is potentially a substantial one, and we want to identify that we have the right capacity and the skills required for the collection and management of the new tax. You sound reasonably confident about that.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

I am sure that we will scrutinise the financial memorandum carefully.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

I want to pursue that last point. Obviously, when the aggregates tax is introduced, that will be quite a big change to the work that you undertake. For a start, you will be responsible for its collection and management. You say on page 44 of your resource accounts report that you are “working closely” with the Scottish Government on how to set that up. Will that have considerable ramifications for the way in which you operate your workforce?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Does that have a cost?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Liz Smith

Good morning. I will pick up the theme of the principles of the Smith commission, which are inherent within both the 2016 fiscal framework and this one.

The cabinet secretary will know that the witnesses who have come to the committee plus the three Davids—Iser, Bell and Phillips—are very clear that there are tensions within those principles; specifically, that there is a tension between taxpayer fairness and the principle of no detriment. Does the Scottish Government accept that very strong tension? Out of those two—taxpayer fairness and no detriment—would you focus on one of them as the particular priority?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Liz Smith

There is a case to be made; it has been put to us by witnesses that there were different economic circumstances when those arrangements were first set up. However, there is an on-going relationship between the UK and the Scottish Governments that determines that, over the next period, things could be looked at again.

On that point, cabinet secretary, in the chamber on 27 September, you were very complimentary about the Scottish Government’s relationship with the UK Government. You spoke warmly about the improved relations between the Scottish Government and the UK Government and you mentioned John Glen. Are the negotiations in a better place than they were before?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Liz Smith

The tensions have been flagged up a lot and there are obviously debates to be had about whether the Smith commission principles need to be slightly revised as we go into further fiscal frameworks. Nobody has said to us that all the Smith principles can be achieved at the same time, so it is about the balance that the cabinet secretary described earlier, of deciding what the priorities must be when choosing principles.

As we go into a possible five-year period before we have to look at the fiscal framework again, when, as I understand it, both Governments will have the facility to make suggestions, will the Scottish Government make suggestions about revising the Smith commission principles?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Liz Smith

Not at all. It is good to hear that, cabinet secretary, because that has not always been the case, particularly when it comes to financial discussions and the fiscal framework. I, and the public, think that it is very important that Governments work together to get the best deal for Scotland, so I place on the record that I think that that is encouraging.