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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.  

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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 23 November 2025
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Displaying 1834 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michelle Thomson

I have a final wee question about councils’ involvement. They are able to use section 75 as another mechanism for warding off bad behaviour. Are they involved in discussions on the issue?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michelle Thomson

Okay.

I appreciate that the active consideration has been given to developers, so that they get money in so that they can pay the tax. Build to rent is, obviously, a slightly different model. What consideration has been given to build to rent specifically? Obviously, it is also an important pathway to get us to the number of housing completions that we need.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Michelle Thomson

Thank you for joining us—and thank you, Elaine, for all of your hard work in Revenue Scotland. You have created a culture that will influence and shape the organisation, which is very important.

Last year, I asked about the representation of, and the split between, men and women in the organisation. I can see that you have made determined attempts to improve that; I was heartened to hear about your new CEO and the two new board members. There is still a way to go in relation to the board and the audit and risk committee, which have 37 per cent and 20 per cent female representation. I can see that you have co-opted board members, too, because those are fixed-term positions. Aidan, will you state what your target is and give a sense of where you are in the journey towards that?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michelle Thomson

Good morning, minister. I have a few wee questions.

The Royal Incorporation of Architects in Scotland has commented on the use of what it called “quasi-hypothecation”. The RIAS subsequently wrote to the committee and, in explaining what it meant by that term, said that it thought that the legal basis was fairly “weak”. In other words, the RIAS would like to see it screwed down a lot more firmly that the intention—not just the policy intention, but the intention legally—is that the moneys raised from the levy must be spent on remediating cladding and not for any other purposes. Would you be willing to consider doing that?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Michelle Thomson

Taking a risk-based approach will be very wise for all the areas that you have outlined.

I have a final wee question, which I also asked last year. Going back to the convener’s questions about digitisation, I asked you last year about your thinking on artificial intelligence. We are a year down the line. I have heard that some public sector organisations have said that their staff should not use AI at all, which seems somewhat luddite, but I want to get a sense of where you are at. A lot of people are routinely using Copilot, Gemini, ChatGPT or whatever, but where is your thinking on that this year?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michelle Thomson

I want to follow up on the issue that Craig Hoy raised. House-building companies commonly use special purpose vehicles, particularly for phasing—those are extremely common. Clearly, that represents a risk for your ability to collect. You mentioned connected party rules, which is the standard approach, but the issue is more complex than that, because payment will occur quite late on in the process and the Scottish Government has deliberately set that to be so. The usual remedy would be to ensure collection up front, as far as possible. That seems to me to be quite a risk. What assessment have you made of the risks around the cost of collection in that scenario? The other remedies that you have can be quite expensive and time consuming.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Michelle Thomson

That is a standard sensible approach. I am trying to tease out the risks of the detail coming through in secondary legislation and you saying, “Oh, right. I wish we’d known that up front.” The figure that has been bandied around is £30 million, but the basis for that is pretty loose, and only time will tell.

Economy and Fair Work Committee

Artificial Intelligence (Economic Potential)

Meeting date: 12 November 2025

Michelle Thomson

I can see that you are correct with regard to what you say about society and trust. We can take a view on the issue, but we are an advanced economy in all ways. Of course, there will be bad-faith actors, but we have seen that in relation to other areas, too.

My opening question was about the uncertainty around black-box generative AI, where it will be much harder to track what is being done and capture some of the risks—some of which could be insidious, depending on how we are populating the systems. We know that there are concerns about biases being built in—I understand that that is one of your areas of expertise, Professor Schaffer—but do we have a good enough sense of the known unknowns, in that respect? I do not think that anybody can say that we totally understand the situation, because of the exponential rate of change, but are there enough people who are worrying about the possibilities and doing the thinking about them?

Professor Schaffer, you are inclining your head, so I will bring you back in.

Economy and Fair Work Committee

Artificial Intelligence (Economic Potential)

Meeting date: 12 November 2025

Michelle Thomson

Thank you. Stephen Kerr will ask questions about our next theme.

Economy and Fair Work Committee

Artificial Intelligence (Economic Potential)

Meeting date: 12 November 2025

Michelle Thomson

Yes, thank you—I appreciate that it is a difficult question.