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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

During dissolution, there are no MSPs and no parliamentary business can take place.

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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
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Displaying 4778 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 7 October 2025

Kenneth Gibson

It is no wonder, John, that you want to spend so much of your time in a tent.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 7 October 2025

Kenneth Gibson

Good morning, and welcome to the 27th meeting in 2025 of the Finance and Public Administration Committee.

Agenda item 1 is an evidence session with the Minister for Public Finance in relation to three draft affirmative instruments on administration of the Scottish aggregates tax. I intend to allow around 20 minutes for this evidence session.

The minister is joined today by two officials: James Lindsay, tax design lead, Revenue Scotland; and Jonathan Waite, aggregates tax bill team leader, Scottish Government. I welcome our witnesses to the meeting and invite the minister to make a short opening statement.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 7 October 2025

Kenneth Gibson

As no member on the committee has any questions, we move to item 2, which is formal consideration of the motions on the instruments.

Motions moved,

That the Finance and Public Administration Committee recommends that the Scottish Aggregates Tax (Administration) Regulations 2025 [draft] be approved.

That the Finance and Public Administration Committee recommends that the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 [draft] be approved.

That the Finance and Public Administration Committee recommends that the Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 [draft] be approved.—[Ivan McKee]

Motions agreed to.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 7 October 2025

Kenneth Gibson

I thank the minister for his evidence today. We will publish a short report to the Parliament, setting out our decision on the instruments.

I suspend the meeting for two minutes to allow our witnesses to leave.

09:06 Meeting suspended.  

09:10 On resuming—  

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 7 October 2025

Kenneth Gibson

In your submission, you say that

“the costs of remediating dangerous cladding and other defects in and on residential buildings”

should not

“fall on leaseholders, occupiers or taxpayers. This is consistent with the ‘polluter pays’ principle.”

However, the bill intends to raise only around 15 per cent of the cost of remediation, or about £30 million a year. The rest will come from the central capital programme, which obviously—and understandably—means that it cannot be spent on other things. Is the Government pitching this at the right level, or should the levy be higher, or, indeed, lower?

09:15  

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 7 October 2025

Kenneth Gibson

Mr Drummond, will that not be very difficult? For argument’s sake, let us say that 10,000 houses have been built that would qualify under the scheme, if and when the scheme is eventually agreed. If there is a £30 million levy, that would amount to £3,000 a house. Is there any way in which the burden is not going to be passed on to house buyers?

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 7 October 2025

Kenneth Gibson

Should that have been led by a judge? One might argue for having a judge if there are victims involved, but is it necessary for a bricks-and-mortar inquiry?

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 7 October 2025

Kenneth Gibson

I know that this is a hard question, but is there an optimum number of core participants?

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 7 October 2025

Kenneth Gibson

So, some might have only five, and others might have 50.

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 7 October 2025

Kenneth Gibson

Do you have any other suggestions? Given your detailed involvement in some very high-profile public inquiries, have there been any areas where you thought, “Do you know what? We could have done that more efficiently, more effectively and more timeously”?