Skip to main content
Loading…

Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

Filter your results Hide all filters

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 23 November 2025
Select which types of business to include


Select level of detail in results

Displaying 1834 contributions

|

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michelle Thomson

Somewhere in the multitude of evidence that we have received, the Scottish Government said, “We have to do this,” and claimed that no other solutions were offered. However, we had commentary from Homes for Scotland last week that it had not been asked to come up with any other solutions, so it felt slightly irked to hear that no other solutions were proffered when it had not been asked. I take it that it is too late in the day to ask for any other solutions and that you are completely wedded to this.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michelle Thomson

We did have that conversation. Fionna Kell from Homes for Scotland made the point that the new build market size has been overstated by about £1.4 billion. She also commented that we are using estimates of estimates because we are following what is happening down south. That concern played into what was alluded to earlier, which is not just a lack of financial modelling but behavioural modelling, which I think the convener was alluding to when he mentioned the Laffer curve. Do you want to put some meat in the bones of that to start to model it properly? Surely you will have to do that to set the rate. I know what you have said about a date, but you will have to have some understanding of the modelling to set the rate.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Michelle Thomson

That is a risk in itself, and given the slowness to respond, it is a critical risk. Somebody could litigate against you and saying that you are waiting on the Scottish Government is not a defence under the law.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michelle Thomson

Do you not think that there are risks? Down south, the tax will be linked to the completion certificate—people will not be able to get that until they have paid the tax—but that is not the plan here. That seems to be a kind of—

11:30  

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Michelle Thomson

What assessment have you made from a risk perspective, particularly from a corporate risk perspective, of the Supreme Court judgment earlier this year? Many organisations have left that with their HR departments, but it must be assessed as a corporate risk, given the potential for litigation. What has your approach been?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michelle Thomson

The complexity of the issue and the detail that we agree is required take us back to the timescales that Elaine alluded to earlier. That work has to be done for you to have a level of comfort that the tax can be collected in the manner in which you want.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michelle Thomson

Thank you.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michelle Thomson

I am sure that Homes for Scotland will be pleased to know that.

One of the things that we talked about—the convener touched on this, and we also had a discussion with Revenue Scotland this morning—was mitigations or the putting in place of good behaviour through compliance and special purpose vehicles, because most building firms will use them as a matter of course. During the discussion, it has become increasingly clear that we will not have the detail via secondary legislation until some way down the line. That reminds me of the committee’s old hobby-horse about using framework legislation to come up with some principles, but the devil of the detail not being around for quite some time after that, and potentially until after you have set a rate, as was being probed.

I can see that you are looking, but just to give a bit of clarity, there is a real possibility that a building firm can set up an SPV and then promptly fold it before it pays the tax. Yes, mitigations can be put in place, but the process is long, involved, complex and expensive for Revenue Scotland. I am just trying to get your feelings about that approach. Surely, in a perfect world, we would not do all of this in that way.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Michelle Thomson

Is cognitive diversity part of your mix?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Michelle Thomson

That is good, and I will watch the situation with interest.

On the gender pay gap, women on average are earning 5.9 per cent less than men, but that figure has increased from 1.6 per cent since the previous reporting period. Again, I appreciate that the scale of the organisation can mean that that can quite quickly become skewed, particularly with senior appointments, but it would be useful to hear your reflections on why that is the case, because the figures are going in the wrong direction.