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
Meeting date: 16 September 2026
Michael Marra
That would cost quite a lot of money, as opposed to dealing with the fiscal gap. Ms Walker, following on from the evidence that we have taken from Mr Castro, would your organisation be concerned about tax increases on low and medium-tax payers, given your remit?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
I have a very brief question on non-domestic rates. On 3 June, Parliament voted for
“an immediate and comprehensive review of”
the business rates system. Has either of your organisations been told by the Government about any such “immediate and comprehensive review”?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
Is the £30 million before or after that behaviour change?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
So, it will be multiplied by whatever amount. Those are incredibly small numbers, whether we agree on a moral basis whether people should be flying private jets in and out of Dundee to play golf or otherwise. Those are vanishingly small amounts of money, particularly if you are multiplying them by 10 towards zero. Is it not the case that the progressive proposals that you are both bringing to the table do not deal with the scale of the issues?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
With regard to the behavioural effects, there are two different areas. There is the issue of the income from a change to the tax rates, which is what the Scottish Fiscal Commission models, and there is the issue that you are describing of the loss of tax income that is not necessarily at the top rate, through people being disincentivised from coming here. I would like to move to the modelling side of the issue, because we will hear evidence from our next set of witnesses about different models that they have applied that do not seem to tally with what you are describing.
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
You have expressed concerns previously about younger people not returning to Scotland. Could you explain some of that to us?
Finance and Public Administration Committee
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
Meeting date: 16 September 2026
Michael Marra
Mr Borland, are those phenomena observed in your area?
Finance and Public Administration Committee
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
Meeting date: 16 September 2026
Michael Marra
But those interactions are important. That is a good point very well made.