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 1142 contributions
Finance and Public Administration Committee
Meeting date: 26 March 2024
Jamie Halcro Johnston
So, in September 2023, Police Scotland raised concerns over the costs. Did it give you a figure at that point, or did you go back to Police Scotland and ask it to revise the costs and provide you with updated parameters, in effect?
Finance and Public Administration Committee
Meeting date: 26 March 2024
Jamie Halcro Johnston
Did you ask Police Scotland for updated costs?
Finance and Public Administration Committee
Meeting date: 26 March 2024
Jamie Halcro Johnston
While that has been happening, you have been progressing with your work on the bill. What concerns does that raise with you? Were you aware that Police Scotland would present new costs?
Finance and Public Administration Committee
Meeting date: 26 March 2024
Jamie Halcro Johnston
I will ask a quick question. When was a decision made to update the FM?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Jamie Halcro Johnston
A lot of the evidence that we received on compliance—certainly some of it—was anecdotal. Last week, I asked Elaine Lorimer from Revenue Scotland:
“Do you have any estimates of the current cost of non-compliance?”
She replied:
“When you say ‘cost’, do you mean revenue loss?”
I said:
“Yes.”
She said:
“I am sorry. I am not able to provide you with that.”—[Official Report, Finance and Public Administration Committee, 12 March 2024, c 38.]
Even Revenue Scotland is not sure about the estimated cost of lack of compliance at the moment. Given the importance that you and Revenue Scotland seem to be assigning to that issue, is it not concerning that there are no real estimates of the costs of non-compliance?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Jamie Halcro Johnston
I suppose that the objective for the tax is that revenue from it will reduce, because, if the Scottish Government’s broader policy objective is to increase recycling, the amount of tax paid on unrecycled raw products will, you hope, reduce.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Jamie Halcro Johnston
A lot of the points that I was going to ask about have already been covered by the convener and by Michelle Thomson, but I want to summarise some of the points that you have made, minister, and to discuss some of the evidence that we took last week.
I will start with a bit of a daft-laddie question. Is there any statutory requirement to take the bill through now? I know that it comes under the Smith commission and the Scotland Act 2016, but is there a statutory requirement to pass it now?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Jamie Halcro Johnston
I will pass back to the convener, because he probably has more questions to ask, but I will say that I do not see a huge amount that is advantageous in this legislation unless the rate is changed. I am not suggesting that I would advocate that, but it seems to me that, unless that differential is used, the administrative and other issues are not of great benefit.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Jamie Halcro Johnston
The lack of data, which we all appreciate but do not necessarily lay at anybody’s door in particular, has already been pointed out. There are also the costs of setting up the bill, and there is uncertainty over how it will impact on the block grant adjustment. It is likely that the bill will cost money from the Scottish budget. Why take the bill through now, when all those uncertainties are there?
10:30Finance and Public Administration Committee
Meeting date: 12 March 2024
Jamie Halcro Johnston
I want to ask about the financial implications of the proposals. It seems that we do not have specific data from HMRC on the amount of money that is raised from Scotland by the UK levy. This committee and others have had a number of issues in getting data from HMRC. Do you find it surprising that it is not able to give a more accurate picture? The financial memorandum states that the Scottish Fiscal Commission estimates the Scottish share of the UK aggregates levy to be around £60 million at the moment, rising to £61 million in 2025-26. Do you think that that is accurate?