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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 9 March 2026
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Displaying 4689 contributions

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Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

The committee has taken that on board. When we have taken evidence from the cabinet secretary, I and others have raised it. Is the issue a need for greater simplicity and clarity, as well as certainty?

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Just say what you think. I have made it clear that I think there are too many, and I am a member of the party of government. If that is your view, it is important that you feel free to express it.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Michelle Thomson and John Mason are both keen to come in.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Good morning, and welcome to the sixth meeting in 2026 of the Finance and Public Administration Committee. Our first agenda item is an evidence session on legacy issues, specifically in relation to finance, to inform the committee’s session 6 legacy report.

We will hear from the following witnesses in a round-table format: Stephen Boyle, Auditor General for Scotland; Lindsay Scott, technical officer, Chartered Institute of Taxation; Dr João Sousa, deputy director and senior knowledge exchange fellow, Fraser of Allander Institute; Michael Clancy, director of law reform, Law Society of Scotland; Professor David Heald, emeritus professor, Adam Smith business school, University of Glasgow; and Professor David Bell, professor of economics, University of Stirling. He never calls or writes, but I see David Bell more than occasionally in these rooms. In fact, we met just last Wednesday night at the Royal Society of Edinburgh, and he gave evidence to the committee a few weeks ago. I welcome all our witnesses to the meeting.

Before I ask David Bell to kick off our round-table format discussion, I say to our witnesses that, if anyone wants to contribute to the discussion, they should let me know—by a nod of the head, a finger or whatever—and I will bring them in as soon as I can. The idea is to have a very varied discussion. If we get stuck at any point, I will eyeball someone and ask them a specific question to move things on.

The reason I want to start with you, Professor Bell, is that I was quite taken by your remark, in the second paragraph of your submission, that

“The Committee’s experience demonstrates that effective fiscal scrutiny in Scotland depends less on formal powers and more on timing, focus, persistence and technical credibility.”

Could you expand on that, please?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

I think that you should have a good go, if I am honest.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Item 2 is our formal consideration of the motion on the instrument. I invite the minister to speak to and move motion S6M-20588.

That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] be approved.—[Ivan McKee]

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

The result of the division is: For 5, Against 0, Abstentions 1.

Motion agreed to.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

I thank the minister and his officials.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

The next item on our agenda is also with the Minister for Public Finance, who is joined by Scottish Government officials Cara Woods, senior policy adviser on aggregates and landfill taxes, and Laura Wilkinson, lawyer. I welcome our witnesses and invite the minister to make a short opening statement.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

In 2016-17, the tax was £2 per tonne and it is now £2.16 per tonne. That is 8 per cent more than it was a decade ago, but prices have inflated by 41.5 per cent during that period so less tax is being raised proportionately.

I note that the Scottish Fiscal Commission forecasts that the tax will raise £42 million in 2026-27. As you know, minister, committee members visited a place in Pumpherston that recycles aggregates and were told that moving aggregates is so expensive because the lorry, fuel and driver all have to be paid for, but that company does not even sell to Edinburgh. So, I do not understand why you are maintaining the same price as down south. If it was put up from £2.16 to £3.24 per tonne, that would generate another £21 million per year in revenue. People who are involved in recycling have said to us that that would boost investment in the recycling of aggregates.