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 1661 contributions
SPCB Supported Bodies Landscape Review Committee [Draft]
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]
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]
Meeting date: 8 May 2025
Ivan McKee
Absolutely.
SPCB Supported Bodies Landscape Review Committee [Draft]
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
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
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 That is important, as relief may be withdrawn where significant development does not take place within that period.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.
Finance and Public Administration Committee
Meeting date: 29 April 2025
Ivan McKee
I am happy for you to write to me, and we will respond with regard to the timeline for resolution. Clearly, the review that is coming on LBTT will catch those and other issues—it is intended to sweep those up. I understand the point that you are making, and I commit to giving more certainty on the timescales for resolution of those issues.
Finance and Public Administration Committee
Meeting date: 29 April 2025
Ivan McKee
Over the time for which the ADS measures have been in place, a number of issues have arisen that were not foreseen when we brought in the legislation. Changes had to be made because of specific complicated circumstances that occurred, which gave rise to a need for clarity or changes in the provisions.
With the specific measures that we are considering today, we have not had any examples of people saying that there has been a problem with the transactions that they are seeking to take forward or have taken forward, but there has been a call from stakeholders that we clarify the law, just to be absolutely sure that investors and others are clear on it.
This is very much a tidying-up exercise, which obviously happens with all legislation. I do not know whether we would have taken a different approach. Clearly, if other examples were to arise whereby stakeholders felt that there was a need for clarification or a tidying-up of technical points, as can happen with any legislation, we would seek to respond to those.
Economy and Fair Work Committee
Meeting date: 19 March 2025
Ivan McKee
I do not believe that it will, but we will have to see. Clearly, a lot of secondary legislation will be introduced by the UK Government. I think that we will be able, by way of regulations and the code, to put in place measures in the devolved procurement space that are at least as comprehensive as the measures that the UK Government intends to put in place. I do not think that the bill will constrain us in any way from doing anything.
Economy and Fair Work Committee
Meeting date: 19 March 2025
Ivan McKee
I will refer to my officials on that question, because, as you were right to say, it is quite technical. Stephen Garland, are you able to give any information?