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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 8 March 2026
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Displaying 4689 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Kenneth Gibson

The result of the division is: For 3, Against 4, Abstentions 0.

Amendment 47 disagreed to.

Amendment 65 moved—[Mark Griffin].

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Kenneth Gibson

The question is, that amendment 65 be agreed to. Are we agreed?

Members: No.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Kenneth Gibson

I am just glad that we got through it all.

I ask members to stay behind for two more minutes so that we can look at our work programme. In the meantime, I will call a two-minute break to allow our witnesses and guests, those in the public gallery and broadcasting and official report staff to leave.

13:20

Meeting continued in private until 13:24.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

If we had a recession, we would end up spending a lot more on the Scottish child payment and would therefore have less money to provide other services.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

I will move on to taxation in a minute, unless other members want to raise points on this theme.

You state in your submission:

“Coping with spending pressures in the context of minimal real-terms growth in the rest of the 2020s would be eased if there were belief that in-year top-ups and cuts would not occur”

The strong suggestion that we received in evidence from the Cabinet Secretary for Finance and Local Government is that the Government seems to think that they will occur. It is almost as if the Government is dependent on additional fiscal transfers during the year.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Thank you.

Lindsay Scott, the Chartered Institute of Taxation states that a key aim is

“achieving a more efficient and less complex tax system for all”.

Will you expand on how devolved taxation and what we can do here can work in tandem with the UK system to produce a fairer system for all?

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Do you consider that there are too many bands in Scotland?

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

As you will undoubtedly know, we, on the committee, are not big fans of framework bills.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

I will bring in Professor Heald and then Patrick Harvie. Professor Heald, you said in your submission that, in your view,

“too much policy effort has gone into minor taxes with limited revenue potential and not enough into managing the significant revenue-raisers, namely Scottish Income Tax, Non-Domestic Rates and Council Tax.”

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Are you positing that to anyone in particular, or are you just throwing it out there?