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Various points were raised on the regulations and we have received a response. Do members wish to comment on it?
I was intrigued by the matter. I would not want to hold up the statutory instrument, but it is a matter of interest. I accept that the payment is not a tax; it is a subsidy. If it was an income payment and therefore liable to income tax I could see it being a tax, but as it is a subsidy that is being redirected, I can understand the thinking as to why it would not be a tax. I would welcome clarification as to what is a tax.
I am with you on that. I do not want to interfere with what is beneficial. We do not have time to seek that clarification, but we can mention it in the report to the lead committee. The Executive may respond to the lead committee and we can see that response.
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Transport (Scotland) Bill