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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 24 October 2025
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Displaying 1235 contributions

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SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Ivan McKee

Bodies would have had to come through the process, and only one has to date.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Ivan McKee

A lot of the situation has grown up historically and things have been put in place over a long period of time. Some of the bodies predate the creation of the Scottish Government and the Scottish Parliament by some way. The decision on where an individual body should sit is taken case by case, depending on the nature of what the body has been asked to do. There are examples of bodies that have been moved from one classification to another over time.

On the final part of your question, I think that classifications are reviewed on an on-going basis in an ad hoc sense. On whether there is a need for a more structured review, I note that I would not be opposed to doing that, just to ensure that we have everything in the right place.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Ivan McKee

Absolutely. The category that they are in could have implications for their ability to operate. For example, a body’s Office for National Statistics classification can affect its funding, revenue generation opportunities and other aspects. That can change over time, of course. In general, however, on the question whether there is scope for a review to ensure that everything is in the right place, we would be open to that.

10:15  

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Ivan McKee

It may depend on the classification, but I shall defer to my officials, who may have the answer.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Ivan McKee

In the Government, the accountable officers have responsibility for that. There will be people looking at the budget lines; there is a director general who acts as accountable officer, and there is the principal accounting officer, who is the permanent secretary. Such issues would be dealt with in the same way as any other expenditure within the civil service would be dealt with.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Ivan McKee

We are looking more generally at information-gathering requirements and the onerousness of the requirements on public bodies. If audit fell within that, we would consider it. We are open to considering any specific examples of what to include in the work that you want to point us toward.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Ivan McKee

Absolutely.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Ivan McKee

I do not think that, and I do not think that anybody would think that; maybe they do, but they should not, because, as I said earlier, a commission is another voice in the business of drawing attention to issues that need to be addressed. If anybody thinks that, the strategy is not very effective.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 29 April 2025

Ivan McKee

Is that in regard to outstanding issues that have not been resolved yet?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 29 April 2025

Ivan McKee

Good afternoon, convener and committee. The draft order provides for amendments to schedules 10 and 10A to the Land and Buildings Transaction Tax (Scotland) Act 2013.

Schedule 10 is amended to ensure that group relief is available in instances of non-partition demergers. The effect is that group relief will be available in company reconstructions where ultimate ownership of relevant land or property has not changed.

Schedule 10A is amended to clarify the point at which the relevant five-year development period commences in respect of sub-sale development relief. That is important, as relief may be withdrawn where significant development does not take place within that period. The amendment provides clarity for relevant stakeholders, making it clear that the relevant period commences from the effective date of the sub-sale transaction.

The Scottish Fiscal Commission considered the financial impact of those amendments in its December 2024 forecasts and deemed them to have an “immaterial” and “negligible” impact, respectively. The draft order was developed following engagement with stakeholders as part of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill process. Members will recall that the amendments were considered by the committee at stage 2 of the bill process. Although the amendments were deemed out of scope at stage 3, the Scottish Government nevertheless recognises the need for the changes to be made.

I welcome the contributions from stakeholders in developing the contents of the draft order, and I look forward to taking questions.