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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 19 January 2026
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Displaying 1396 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

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]

Subordinate Legislation

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.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

I have nothing further to add.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

First, there are legal restrictions on what we can do, because we do not have control of employment law. The criteria in the code of conduct will be used to assess whether businesses will be eligible for the benefits or not, as is the case with green ports.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

Companies have to make the commitment that they are meeting the code of conduct.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

I would need to go and look at the details on the specific dates that you are quoting, because I am not familiar with them.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

I would expect that there would be more engagement than that but, as I said, we will come back on the specific details.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

Good morning, convener, and happy new year to you and to the committee. I welcome the opportunity to discuss the SSI with you and I look forward to the committee’s questions.

As you know, there are two investment zones in Scotland—one in the Glasgow city region and one in the north-east. They are designed to leverage research and innovation strengths to boost productivity and increase innovation in our regions. Through the incentives on offer, they can make a major contribution to attracting private investment, promoting growth and creating good jobs in key sectors such as advanced manufacturing and green industries. The investment zones are a collaboration between the Scottish and UK Governments and the Glasgow city region and north-east Scotland regional partnerships. The regional partnerships are ensuring that regional interests remain at the heart of this work and that the benefits and opportunities of growth are felt by communities throughout investment zone regions.

The Glasgow city region and the north-east have engaged extensively with regional stakeholders, including businesses and research institutions, to develop proposals for their investment zones and to secure appropriate buy-in. The Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2023 provides relief from LBTT in part or in full for qualifying transactions within a designated investment zone tax site. That is part of a package of incentives offered to the investment zone.

As part of the partnership working arrangement with the UK Government, it was agreed that we would ensure, as far as possible, that the overall offer in Scotland is equivalent to the offer that is available to investment zones in England and Wales. The LBTT relief is designed to be equivalent to the stamp duty land tax relief that is offered to investment zones in England, to ensure parity.

The LBTT relief supports the overall programme by encouraging investment in specific tax sites on land that is underdeveloped or undeveloped, and the relief will be available immediately once the tax sites are designated for a period of up to five years.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

How would you define that? As I said, the companies would have to comply with all legal requirements.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

That is a fair comment. It is important to look at that aspect—and, indeed, at the green ports work—through the lens of what we are trying to achieve, which is to create clusters of businesses in those high-tech, forward-looking technology areas and to create a coalescence around a geographical space that allows and helps to deliver those multiplying cluster effects across those areas.

Looking at the reliefs that are on offer, you benefit from LBTT when you move—by definition, somebody would have to move to get it, but they get it only by virtue of the fact that they are moving, so it is not an incentive per se to move into the area.

Typically, those businesses that are looking to move to create something are looking at the international context—they are looking for what Scotland has to offer if they come here rather than go elsewhere and considering the cluster in the round and the package of incentives that are part of it. However, it is fair to say that the bigger part of the matter is about what other businesses there are, what the opportunities are for finding customers and what the supply chain and the skills pipeline look like. Those aspects are probably much more of an attraction than anything that we are doing around particular reliefs.