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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.  

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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 7 November 2025
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Displaying 3195 contributions

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Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

That is helpful. That point is wider than what we are looking at today, but that is interesting. Ms d’Inverno, would you like to come in?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

We have not touched on some other things that the Law Society of Scotland suggested with regard to what is not in the bill. I confess that I do not fully understand LBTT group relief and Scottish share pledges. I think that you are looking for amendments or saying that something else could be in the bill. Do you have amendments ready to go that members might be willing to lodge?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

The bill seems to me to be quite wide ranging, so I am surprised that anything is ruled out. Fair enough—we can take advice on that.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

Is that what the go-live events from 26 January to 26 July are for?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

You said that the tax return will be a bit different from the one that is used for the UK system. I think that our tax return is to be more detailed. Will you explain why that is and what will happen?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

I am pretty sure that we are all sympathetic to that. In the past, when we have looked at artificial intelligence, we have been given cases in which, sometimes, if there is not enough human oversight, things can get run away with. As I mentioned to the previous panel members, constituents of mine who were a penny short in their council tax have had horrendous letters. Can you give us some assurance that we are not going down that route?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

My final point is on a different area. In the Law Society of Scotland’s evidence about group relief and demergers, it said, in effect, that HMRC guidance overrules the strict letter of the law but that

“it has not proved possible for Revenue Scotland to issue guidance which has the same effect as the ... SDLT guidance.”

Can you explain that?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

First, as a general question, do you think that the split between primary and subordinate legislation is correct? Should more be set out in primary legislation, or should more be set out in subordinate legislation?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

That would mean that we would need primary legislation every year to change it.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

Ms d’Inverno, did you want to comment?