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 1644 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
I would need to go and check the details on the specifics of that but there was quite an involved process to be gone through.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
As I said, anyone who is taking advantage of the incentives has to comply with all legal requirements. If you want me to follow up on anything more specific, I am happy to do so if you write to me, but that is the situation.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Yes. However, looking at the context, the work in relation to investment zones and green ports has largely been focused on the attraction of international investment for cluster developments.
The package of £320 million from the UK Government includes money to cover the foregone loss of the cost for LBTT—that money is covered by the UK Government in any event. For the Scottish Government, it is all upside, because it is about the other revenue that you get from income tax or other taxes over time from the economic activity and its multiplier effects. There is no loss to the Scottish Government per se in that regard.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
I was heavily involved in the green ports process, but I was not involved in the investment zones process. My understanding, though, is that a rigorous assessment involving a number of criteria was undertaken jointly by the UK and Scottish Governments. There are two investment zones in Scotland and eight, I think, across England and Wales, and, in the process that was undertaken, there was an assessment of a number of factors and the decision was made on the basis agreed between the two Governments.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
As I have said, I was not involved in that process. My understanding is that a rigorous process was undertaken by the two Governments, with a number of criteria considered as to where the investment zones should be located.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Certainly, the reliefs are broadly aligned in terms of the detail. I do not know whether there are any areas where they diverge, but my understanding is that they are aligned.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Do you have examples of specific companies that this applies to?
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Sure, but it already applies in relation to green ports, for example.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Legally, everyone has to pay their tax, so I am not clear on what you mean by tax dodgers.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Anyone who is investing in the areas and taking advantage of the incentives that are on offer has to comply with all legal requirements, be those in relation to paying tax, regulatory issues, environmental or employment law issues, or any other issues. They need to comply with all the laws and regulations, as anyone else would.