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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 1485 contributions
Finance and Public Administration Committee
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
Meeting date: 5 December 2023
Liz Smith
I am sure that we will scrutinise the financial memorandum carefully.
Finance and Public Administration Committee
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
Meeting date: 5 December 2023
Liz Smith
Does that have a cost?
Finance and Public Administration Committee
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
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
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
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.
Finance and Public Administration Committee
Meeting date: 14 November 2023
Liz Smith
Let me return to the issue of forecasting by the OBR and the SFC. What you have set out for us is extremely important not only for determining some of the issues within fiscal frameworks but in relation to setting budgets. We have had the OBR and the SFC in front of this committee—they were extremely professional in both cases, I have to say. Is there statistical evidence, within recent trends of the forecasting of the OBR and the SFC, or particular data that shows a greater issue of error or volatility, or is it just the overall predictions that provide some problems for us?
Finance and Public Administration Committee
Meeting date: 14 November 2023
Liz Smith
Is it not the case, convener, that previous finance committees have come to exactly the same conclusion that we have, which is that there are strong reasons for this being so complex and difficult and that the practicalities are just too great?