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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
  7. Current session: 14 May 2026 to 12 November 2026
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Displaying 117 contributions

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Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Michael Marra

Through the bonds.

Finance and Public Administration Committee

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Michael Marra

Does that lead to recruitment challenges as well?

Finance and Public Administration Committee

Pre-budget Scrutiny 2027-28

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

Pre-budget Scrutiny 2027-28

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

Pre-budget Scrutiny 2027-28

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

Pre-budget Scrutiny 2027-28

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

Pre-budget Scrutiny 2027-28

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

Pre-budget Scrutiny 2027-28

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

Pre-budget Scrutiny 2027-28

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

Pre-budget Scrutiny 2027-28

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?