Official Report 342KB pdf
Scottish Landfill Tax (Administration) Regulations 2015 (SSI 2015/3)
Regulation 24(2)(b)(i) specifies that when a claimant, in relation to the documents that are mentioned in regulation 22 on records required to be kept, fails to comply with section 99(1) of the Revenue Scotland and Tax Powers Act 2014,
“the claimant shall repay to Revenue Scotland the amount of the claim to which the failure to comply relates.”
The committee may consider that the meaning of that regulation could be clearer in that, in order for the provision to be fully operable, it appears that the regulation should further specify what obligation must be complied with in relation to the documents that are mentioned in regulation 22.
Does the committee therefore agree to draw the Parliament’s attention to the regulations on reporting ground (h), as the meaning of regulation 24(2)(b)(i) could be clearer?
Members indicated agreement.
Two further points have been raised by our legal advisers in relation to the regulations. First, regulation 36(2) provides that the weighing of landfill material
“shall be carried out at the time of the disposal,”
and that, for that purpose, the requirements of section 26 of the Landfill Tax (Scotland) Act 2014 as regards the time at which the disposal is treated as made “shall be disregarded.” As section 26 of that act has been repealed by paragraph 10(8) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014, the reference to section 26 is redundant and represents a failure to follow proper drafting practice.
Secondly, regulation 11(7) refers to section 74 of the Revenue Scotland and Tax Powers Act 2014 in relation to the taxpayer’s right to amend a return, and to sections 100 to 103 of that act in relation to defences by Revenue Scotland of unjustified enrichment. There are drafting errors, as those references are incorrect. The references should be to section 83 and to sections 109 to 112.
Does the committee therefore agree to draw the Parliament’s attention to the regulations on the general reporting ground?
Members indicated agreement.
If the Government is to amend regulation 11(7), why does it not take out the redundant reference to section 26 of the Landfill Tax (Scotland) Act 2014 at the same time?
Indeed. I was about to ask whether the committee agrees to note that the Scottish Government has undertaken to amend the incorrect references in regulation 11(7) before the regulations come into force on 1 April 2015. I suspect that the committee will want to note that, but “Why not fix the other reference while you’re there?” seems a perfectly fair question to ask.
Absolutely. Sorry to pre-empt you.
That is all right. I think that we are agreed on all of that.
Tweed Regulation Amendment Order 2015 (SSI 2015/11)
This order fails to comply with the requirements of section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010, because it was laid before the Parliament on 20 January 2015 and will come into force on 31 January 2015, so it does not respect the requirement that at least 28 days should elapse between the laying of an instrument that is subject to the negative procedure and the coming into force of that instrument.
As you are aware, convener, the order is a slightly unusual piece of legislation in that it has effect in parts of England. Because of the need for regulation on the Tweed basin to be uniform across the basin, the Scottish Parliament legislates for that part of the Tweed that is in England.
Under English processes, we would expect 21 days’ notice to be given, although it does not appear that, legislatively, that would be a requirement in this case. In fact, a mere 11 days’ notice is being provided. In my view, it would be good practice—in a jurisdiction in which a period of 21 days is the norm—for us to apply that period as a matter of preference. We perhaps ought to note that the order meets neither the normal requirements in England nor our own.
I identify myself completely with what Stewart Stevenson has just said. More important, there is a real risk that people will be put in a position of committing an offence without being aware that they are doing so, given that notice of the change has not been properly circulated in the appropriate timescales. I hope that, should someone inadvertently commit an offence during the introductory period, the Government’s mistake might be taken into consideration.
I have a suspicion that, given the debate that has taken place about the proposal in the angling fraternity, there will not be very many people who are not aware of it, but the committee is, of course, fully committed to the idea that we should get things done properly. Good timing is essential.
Does the committee agree to draw the order to the Parliament’s attention under reporting ground (j), as it has failed to comply with the requirements of section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010?
Members indicated agreement.
Further to that, the committee may wish to report that it finds the failure to comply with section 28 to be unsatisfactory in the circumstances, as the order creates one new criminal offence and modifies the application of another. Does the committee agree to report accordingly?
Members indicated agreement.
Local Governance (Scotland) Act 2004 (Remuneration and Severance Payments) Amendment Regulations 2015 (SSI 2015/7)
No points have been raised by our legal advisers on the regulations.
Just for clarification, is it correct to say that the proposed increase of 1 per cent is the first increase in the maximum remuneration that may be paid to councillors since 2007—in other words, for eight years? That is not a misprint, is it?
I am not qualified to comment, but give me a moment. [Interruption.] The answer to your question is that no one can immediately tell you whether that is the case.
That seems an incredibly small increase after a period of eight years, but I accept that that is not our decision.
Indeed. Our committee is not about such matters of substance, but that was an interesting observation.
Is the committee content with the regulations?
Members indicated agreement.
Disabled Persons (Badges for Motor Vehicles) (Scotland) Amendment Regulations 2015 (SSI 2015/9)
No points have been raised by our legal advisers on the regulations. Is the committee content with them?
Members indicated agreement.