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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 August 2025
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Displaying 2257 contributions

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Education, Children and Young People Committee

Additional Support for Learning Inquiry

Meeting date: 20 March 2024

Michelle Thomson

I think that you fairly reflect the new, post-pandemic environment. My follow-on question is this: given that the perception of a lack of resources persists, for the good reasons that you have set out, what actions are you going to take to manage perceptions and ensure that people start to see that things are in train?

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.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Michelle Thomson

Good morning. Thank you for joining us. I have a point that picks up on what Liz Smith said earlier about a finance bill. I listened to what you said, minister, about the implications, the complexity and so on. Before I start on my substantive questions, I will make an observation that a finance bill would benefit the Parliament because it would require all the MSPs to talk about and understand the financing. At the moment, I would gently suggest that this committee is viewed with some disdain by some parliamentarians who have no need to worry about where the money is coming from, but I think that we all need to do that. That is my tuppenceworth. I do not necessarily need a response.

10:15  

I will move on to my first question. I understand why data is not collected in company returns, because I have completed them, but I think that HMRC seems to have gotten off incredibly lightly. I want to drill down a wee bit on the survey’s approach. We know that not all quarries are registered. Therefore, the survey must have interrogated only those quarries that are registered. Can you give me any more data on how many quarries were polled, what the percentage rate of return was and, therefore, what your confidence level is in that return? Some hard numbers from the data would be helpful.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

Michelle Thomson

How confident are you in the figure that you have given?

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?