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 214 contributions
Finance and Public Administration Committee
Meeting date: 16 September 2026
Alan Brown
We are talking about educating people and getting them to understand taxation. The UK Government website says that the threshold for student loan repayments on current loan applications is currently £29,300, which is quite low. People then start paying a marginal additional 9 per cent above that. If we are comparing rates, that 9 per cent is significant if somebody is burdened with it for the rest of their working life.
Finance and Public Administration Committee
Meeting date: 16 September 2026
Alan Brown
Sara, you are quite robust about wanting council tax to be abolished and replaced with a property tax. Have you undertaken any modelling to see whether revenues could be grown under those alternative proposals? Your whole argument is about fairness, so could the Scottish Government introduce a system that both was more progressive and could raise additional moneys? Is that a possible outcome?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Alan Brown
I have another question on council tax reform or moving to a property tax. Has anybody done any work on the possible growth benefits from people having more disposable income? The argument about council tax is that it hurts lower earners a bit more, so has any analysis been done on what that extra disposable income could mean to families?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Alan Brown
I apologise that I missed the start of the evidence session.
Sandy, I have a question for you that follows on from Liam Kerr’s question about behavioural change in relation to tax. You believe that, with hybrid working, there is now some evidence of people taking employment in Scotland but choosing not to live here. How substantial is the evidence base for that? What numbers are we talking about?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Alan Brown
I want to explore that a bit further. I presume that companies now recruit on a UK-wide basis. Some people might have chosen, for family reasons, not to apply for a job and to relocate to Scotland, but hybrid working has opened up different opportunities for people that they might not have accessed before.
Finance and Public Administration Committee
Meeting date: 16 September 2026
Alan Brown
Equally, though, when somebody is weighing up a package, they will see that council tax and house prices are cheaper, so they might make money by selling and relocating to Scotland and have better opportunities.
Finance and Public Administration Committee
Meeting date: 16 September 2026
Alan Brown
Just to follow on from—
Finance and Public Administration Committee
Meeting date: 16 September 2026
Alan Brown
I have a question for Joanne Walker. Liam Kerr asked earlier about comparisons between the marginal tax rates in Scotland and in the rest of the UK. When you do that analysis, do you take into account things such as student tuition fees repayments? That is quite a hefty chunk of someone’s income.
Public Audit Committee
Meeting date: 10 September 2026
Alan Brown
I understand why.
Public Audit Committee
Meeting date: 10 September 2026
Alan Brown
That is what I was trying to get a feel for. Are there more convictions in the cases that are resolved? Do we know the breakdown of those figures?