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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. Current session: 13 May 2021 to 18 January 2026
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Displaying 4176 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Kenneth Gibson

What additional wealth are you hoping that those zones will create, given the fact that there will be a reduction in revenue from LBTT? I would hope that the Government anticipates that that activity will mean that it will ultimately benefit by having higher revenues. What kind of timescale are we talking about? How will we achieve that, and what is expected to be achieved?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Kenneth Gibson

Okay. We have had regional planning partnerships, green ports and so on, and vast numbers of jobs always seem to be attached to them, but I never really see those jobs quite materialising in the numbers that have been suggested.

Finance and Public Administration Committee [Draft]

Interests

Meeting date: 6 January 2026

Kenneth Gibson

Good morning, and welcome to the first meeting in 2026 of the Finance and Public Administration Committee. I wish you all a happy new year.

I am pleased to welcome Patrick Harvie as a returning member to the committee. Before I invite him to declare any interests, I would like to record our thanks to Ross Greer for all his hard work on the committee over the past four and a half years.

Patrick, would you like to declare any relevant interests?

Finance and Public Administration Committee [Draft]

Interests

Meeting date: 6 January 2026

Kenneth Gibson

Thank you.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Kenneth Gibson

The question is, that motion S6M-20212 be agreed to. Are we agreed?

Members: No.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Kenneth Gibson

I thank the minister for his evidence. In due course, we will publish a short report to the Parliament setting out our decision on the order.

Meeting closed at 11:47.  

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

Kenneth Gibson

Yes—I think that a lot of that is underpinned by the fact that the productivity forecasts have had to be downgraded, given that they have been overoptimistic for some time.

One issue with the UK budget that many commentators have picked up is the fact that there are a lot of little tax increases rather than anything particularly significant. I will touch on one or two of those increases where the implications for Scotland may not have been particularly well highlighted.

The tax on property income and savings income will increase by 2 percentage points at the basic and higher additional rates from April 2027. The UK Government intends to engage with the devolved Governments of Scotland and Wales to provide them with the ability to set property income rates in line with the current income tax powers in the fiscal framework. Will you talk to us about that?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

Kenneth Gibson

Yes, because costs ultimately have to be passed on.

With regard to implementing lower business rates for retail, hospitality and leisure properties, a lot of pressure is on the Scottish Government to follow what has happened down south. What would be the implications for the Scottish budget were the Scottish Government to do so?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

Kenneth Gibson

A lot of that was before the increase in employee national insurance contributions. There was a theory that people were spending more before 1 April, which boosted that quarter’s figures while having an adverse impact on the following quarter. One would think that, over the year, the OBR would have taken those matters into account. Surely, it must have done.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

Kenneth Gibson

Okay. I think that our having figures would be helpful.