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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. Session 6: 13 May 2021 to 8 April 2026
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Displaying 2160 contributions

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Finance and Public Administration Committee

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Michael Marra

My final question is on a different area. I agree with colleagues that this is such a tiny amount of money—£8 million from the very top rate is being realised by this increase. Is it worth the risk? Is it worth all the risks that you have set out such as the reputation and attraction of the country? Is it worth doing?

Finance and Public Administration Committee

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Michael Marra

Okay—I thought that I would give it a try.

Finance and Public Administration Committee

Scottish Fiscal Commission

Meeting date: 20 December 2023

Michael Marra

Would you be proactive in that? I am thinking immediately of two reports—one from the Institute for Public Policy Research and one from the Scottish Trades Union Congress—that have both been produced with what seem to be markedly different methodologies from yours. Would you proactively approach the IPPR and the STUC and say, “You’ve made these assumptions and they’re a key part of the public debate. It’s right that you publish those reports—it’s very useful for all of us—but it would be good if we used a common methodology, or even if you were to display the variance against your methodology and why you’ve made certain assumptions”?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Michael Marra

As we develop our work on the aggregates tax, which we have touched on a lot, can we assume that that will result in the same trend? Have you modelled that?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Michael Marra

Is there a flipside to raising taxpayer awareness? We know that the static costing for increasing the additional rate to 47p for 2023-24 was that it would yield £32 million of revenue, but after behavioural effects, it generated £3 million. I know that that is not a tax that you handle, but there is a question about the effect of awareness raising by the institutions, including the Parliament, on devolved taxation. That is what I am trying to explore. The more visible some of those issues are, the more heightened the behavioural effects could be.

I am thinking, in particular, of the effect in relation to the aggregates tax. It seems to me that there might be significant market effects on where the businesses obtain business from, where they get their supply and what products people purchase. The differential taxation situation might affect some of that.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Michael Marra

Have you been doing that?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Michael Marra

Do you think that your Scottish Government colleagues might be drawing those lessons for the aggregates tax? I am sure that we can ask the minister about that when he comes to see us.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Michael Marra

In the annual report, you note the decline in Scottish landfill tax revenues. Will you say a little bit more about that, please?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Michael Marra

I am interested in the move from collecting revenue towards a more environmentally sustainable trajectory and whether there is a trade-off in that regard for the public accounts. I think that there is reasonable agreement on that, but there are fiscal challenges for Scotland at the moment.

More broadly, we have seen significant issues with behaviour change on the income tax side of the agenda. As more taxes are collected, are there any broad lessons or reflections that Revenue Scotland could give us on how behaviour change in Scotland under the devolved taxation regime is beginning to evolve?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Michael Marra

I want to draw a slight distinction between compliance and minimisation, if that is possible. It is right that everybody complies, but businesses will tend to try to minimise their tax in order to heighten profitability. Does increased visibility result in higher minimisation?