Skip to main content

Language: English / Gàidhlig

Loading…

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.  

Filter your results Hide all filters

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 5 May 2021
  6. Current session: 12 May 2021 to 14 May 2025
Select which types of business to include


Select level of detail in results

Displaying 1491 contributions

|

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

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Michael Marra

Okay. Thank you.

I have a couple of other small issues to raise. We will move on, if that is okay. We are looking at fairly large increases in the social security spend, which you have already set out. Can you talk about the relative amount of the uplift that is the result of behaviour changes and policy in Scotland? There has been a lot of talk about a kinder and more generous policy. How much of that is based on assumptions about the intent of the policy, and how much of it is based on experience? Has Social Security Scotland provided you with figures? Are you basing what you say on modelling the increase or just on your broad assumptions about the policy intent?

Finance and Public Administration Committee

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Michael Marra

Okay. Thank you.

I am not sure that I got a specific answer to my question about whether there is anything else in the agreement with Government that it agreed to provide but did not provide by the deadline.

13:00  

Finance and Public Administration Committee

Scottish Fiscal Commission

Meeting date: 20 December 2023

Michael Marra

The report says that you want to make sure that the work is “clear and accessible”. I wonder about its being replicable. In the run-up to the budget, we had a couple of external reports that tried to cost different taxation policies and used markedly different methodologies other than the key methodology, which is yours. To what extent is that a black box that people cannot see into? How much do you engage with external organisations to show your working so that they can plug their numbers into your formula and we can have a more consistent view of some of the issues around behaviour effects?

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?

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

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?