The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 117 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 30 September 2026
Michael Marra
Through the bonds.
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
Does that lead to recruitment challenges as well?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
Okay. That is little surprising to me.
I will put one last question to Juan-Pedro Castro and then maybe one to Joanne Walker. You mentioned in your submission—
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
Those are not even rounding errors. To be honest, I have to say that the whole paper just does not feel very progressive at all, given the impact that the proposal will have on people. A lot of the people you are talking about are teachers, nurses and others who are really struggling with the cost of living day to day.
My reading of the proposition is that the £2.3 billion you talk about would be a potential substitute for the Government’s current approach to trying to address the £5 billion fiscal gap in the public finances. You are, in essence, proposing that a really substantial part of that should be paid by middle earners in Scotland—many of whom are struggling to make ends meet right now—because you recognise that the behavioural effects on the top end are so large that those people will not deliver anything. Is that your proposal?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
You are talking about a multiplier of 10. In essence, your logic is to stop people from flying, so that money will trend towards zero.
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
There is an interesting divergence between the two areas. Would you say that using a common set of elasticities for the different behavioural effects would be the right or wrong thing to do? By that, I mean that it seems that, on lower rates, behaviour change is less than it is on higher rates. To me, that seems quite obvious. Is that what you are both telling us?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
I have some questions about another area for Mr Borland, but I will leave them until later.
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
Are you drawing on particular evidence for that conclusion, or is your observation just based on the commentary that you have seen externally and anecdotal evidence?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
Your group of businesses will typically be financial enterprises that employ quite high-earning people. Can you tell us a little bit more about the kind of measures that you are seeing from those people in those groups? What are they actually doing to deal with that and to change their tax affairs?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
Back in June—I think that it was 3 June—the Parliament agreed that there should be immediate talks on council tax reform. Have any of your organisations been involved in those talks?