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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 66 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 16 September 2026
Michael Marra
Mr Begbie, you mentioned in your submission that you think that we are reaching a “tipping point” with the tax system. Can you describe in a little bit more detail why you think that we are at that point? Why is such language appropriate?
09:45
Finance and Public Administration Committee [Draft]
Meeting date: 16 September 2026
Michael Marra
Mr Borland, are those phenomena observed in your area?
Finance and Public Administration Committee [Draft]
Meeting date: 16 September 2026
Michael Marra
I will try to be brief. At the beginning of your submission, you talked about economic growth and the need to address that. There is very little in the paper that proposes anything to drive economic growth, other than a renegotiation of the fiscal framework, which is not the same thing. Do you recognise that a renegotiation of the fiscal framework is not a measure by which to achieve economic growth?
Finance and Public Administration Committee [Draft]
Meeting date: 16 September 2026
Michael Marra
But those interactions are important. That is a good point very well made.
Finance and Public Administration Committee [Draft]
Meeting date: 16 September 2026
Michael Marra
Your submission leans very heavily on the “Funding Scotland’s Future” report, so I want to ask some questions about that. Do you think that somebody earning £40,000 is rich?
Finance and Public Administration Committee [Draft]
Meeting date: 16 September 2026
Michael Marra
It is a very significant portion of the revenue that you propose. I find it difficult to interrogate, in some respects, because you have done a post-hoc estimate of the behavioural effects and that is not included in the decile tables within the methodology, so it is difficult to see clearly the distribution of impact. I think that the portion is about £1.5 billion of your total £2.3 billion, but at least £660 million of that comes from taxes on those earners. Is that correct?
Finance and Public Administration Committee [Draft]
Meeting date: 16 September 2026
Michael Marra
The vast bulk of revenue that has been raised by the Scottish Government in recent years through tax changes also comes from those individuals who have been pulled into higher tax brackets through fiscal drag. The amount of money that has been delivered from the increase in the very top rates of tax is, in essence, vanishingly small. You have proposed an additional 2 per cent uplift to the top rate of tax. Do you know how much that would realise?
Finance and Public Administration Committee [Draft]
Meeting date: 16 September 2026
Michael Marra
It is about £5 million.
Finance and Public Administration Committee [Draft]
Meeting date: 16 September 2026
Michael Marra
But you have described them as “unrealistic” in your submission.
Finance and Public Administration Committee [Draft]
Meeting date: 16 September 2026
Michael Marra
But it has not emerged. It has been created by the Government, and I agree that it has got us in a mess.
Sara, you have talked about changes to the private jet tax. What sort of money would that realise? Do you have a figure for that?