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 66 contributions
Finance and Public Administration Committee [Draft]
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 [Draft]
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 [Draft]
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 [Draft]
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?
Finance and Public Administration Committee [Draft]
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 [Draft]
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 [Draft]
Meeting date: 16 September 2026
Michael Marra
Is the £30 million before or after that behaviour change?
Finance and Public Administration Committee [Draft]
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 [Draft]
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 [Draft]
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?