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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 15 September 2025
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Displaying 841 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

Jamie Halcro Johnston

The Scottish Government website—I do not look at it every day—rightly highlights that the bill will mean more money being raised in Scotland. However, it is not necessarily the case that more money will be raised in, or will come to, Scotland; it is just about how it will be raised. Are there any benefits, apart from that tailoring ability? That might require differentials that might impact more widely.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Jamie Halcro Johnston

Going back to the compliance issue that the convener and Liz Smith have raised, I appreciate that you cannot give a exact number for that, but you have said a little about certain areas. I think that Mr McVey talked about farmers perhaps providing aggregates under the radar. I can assure you that, if 100 tonnes of material were to be taken off my land, it would be pretty obvious to folk. All the same, we are still not talking about huge numbers. My understanding is that, if 100 tonnes were taken, the tax would be £200. I would be interested to find out whether that would be worth the risk for someone.

Everything so far seems to have been very anecdotal, so I wonder whether you have any idea of the split between some of the smaller non-compliance issues and some of the larger ones. As the convener rightly pointed out, this is not a big country, and quarries are pretty obvious; they cannot be moved or hidden easily. Do you have any idea of the balance in that respect?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Jamie Halcro Johnston

Depending on the type of community it is in, a quarry’s operations will have impact and people will know about it. It might not be seen from the road, but the trucks will be seen.

On that point, why do you think that the industry will work with you and that you will be able to have an impact and be more successful in dealing with that than was the case under the previous UK aggregates levy?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Jamie Halcro Johnston

Yes.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Jamie Halcro Johnston

That would make it harder to replace a UK aggregates levy, of which Scotland gets a share. Through the new legislation, the money will be raised in Scotland, but it will be reflected in the budget. How can we be sure that the bill will be of any real benefit, unless there is a difference in the amount that is raised? A higher rate in Scotland than in England would have implications for Scottish businesses.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Jamie Halcro Johnston

However, a destination country might have its own levy.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Jamie Halcro Johnston

Generally, would the bill have any real benefit unless there is a variation in the rate, which would be aimed at raising more tax, or would be done for environmental or recycling reasons?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Jamie Halcro Johnston

How will you decide the cost benefits of pursuing unregistered quarries? That could be expensive and the benefits might be small, apart from the general approach of ensuring that those who should be paying tax are doing so. How will you do that and what sort of resourcing can you give to it?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Jamie Halcro Johnston

I think that I will leave it there. [Laughter.]

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Jamie Halcro Johnston

Do you have any estimates of the current cost of non-compliance?