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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 5 May 2021
  6. Current session: 12 May 2021 to 29 July 2025
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Displaying 1690 contributions

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Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Michelle Thomson

I accept that you are where you are.

Earlier, Jonathan Waite made a comment that intrigued me. I hope that I am being accurate when I say that he said that the bill allows Revenue Scotland to tax anyone in the supply chain if a non-registered site is used. Am I correct in saying that?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Michelle Thomson

I understand why you might do this, but is it wise to proceed without having fleshed out the question of whether there will be any implications of that? If someone is going to be taxed as part of the supply chain, there will surely be a situation in which they might object to that and open a dispute, which is important because, as Michael Marra noted earlier, Revenue Scotland will be able to offset an outstanding amount of tax if there is no dispute. I am interested in the detail of how that is going to work.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Michelle Thomson

I had not even appreciated that the surveys were done by third parties and that they were not done specifically to gather data. Even within that, there is a range of different variables.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Michelle Thomson

Where does that appear in the bill, and how can its legal competence be tested?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Michelle Thomson

However, we do not know that, because we know that there is a significant percentage of unregistered suppliers. That is another unknown, so I do not know that we can make that assumption.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Michelle Thomson

Can you put a number on that?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Michelle Thomson

Roughly, are you very confident, somewhat confident, confident, slightly confident or not confident at all?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Michelle Thomson

In that respect, it seems staggering, as per the comment from my colleague John Mason, that we are paying for it; in effect, we are being double charged. If I were contracting with a company to provide a service for selling only data, I would not be happy to pay HMRC for what, frankly, looks as though it is a straw in the wind.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Michelle Thomson

I will ask an open question, to which the convener alluded. In your opinion, minister, what is the point of the bill? Is it really just a tinkering sop, following the Smith commission, that you are obligated to go through with? The areas where we might be able to add substantive value to Scotland’s economy seem quite limited at the moment, because of all the areas that we have discussed. What is your opinion? Is it something that just has to be done because it was agreed at the Smith commission—but with no real substantive value?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Michelle Thomson

So, we are not really all that confident at all. Leading on from that, what risk assessment have you taken? The minister alluded earlier to the complex BGA and we all agree that we would not start from here. I am keen to understand whether the Scottish Government is cognisant of the risks up front—that there will be a fundamental mismatch between what you think you will collect and what you are actually collecting. Have you done a proper risk assessment and have you discussed it? I should direct that question to the minister, rather than you, Mr Souter.