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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]

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]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Are you expecting a boost in investment if this is implemented?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

But you must know about the elasticity. You must know how much it costs to ship a tonne of aggregate, say, a mile.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Do you know how much it is?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Item 5 is an evidence-taking session with the minister, Ivan McKee, on the Scottish Landfill Tax (Administration) Amendment Regulations 2026. For this last session, the minister is joined by the following Scottish Government officials: Jonathan Waite, aggregates tax bill team leader, and—once again—Laura Wilkinson, lawyer. I welcome Jonathan to the meeting 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

Sorry—I am not sure how that answers my question. I asked what the legally permitted limits are, and you talked about them without saying what the costs are in pounds, shillings and pence.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Some of the responses that we have received say that there will be less support for local infrastructure, environmental accessibility and community engagement projects. The most frequently cited concern is that community-led initiatives will be lost—for example,

“play areas, skate parks, youth clubs and educational programmes.”

Respondents also expressed concern that that will

“disproportionately affect communities that are already experiencing social-economic disadvantage.”

Given that that is the case, what will happen to the money that is not being allocated to those community organisations? Will it go into the general tax fund? Is the Scottish Government thinking of an alternative fund, so that organisations that would be disadvantaged by the removal of the fund can still look to receive funding?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Okay. That is helpful.