The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 4778 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
If you put up the aggregates tax by £1 a tonne, that would generate £20 million—more than enough to cover any loss. So, when you get around to making that change next year, some of that money can go to those communities.
Before I let in John Mason, I will give Revenue Scotland a wee advertisement. This week, I am sponsoring an exhibition for it at the bottom of the members’ block in the Parliament. Revenue Scotland estimates that administering the Building Safety Levy (Scotland) Bill will cost around 1 per cent of the revenue collected, which I expect to be more complex than this tax. Perhaps some thought should be given to transferring the responsibility of the fund to Revenue Scotland, with SEPA perhaps providing some oversight. Perhaps that would save a few bob.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
If you are not giving the money—£1 million or £1.4 million a year, or whatever it happens to be—to community organisations, will it go into the general fund?
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Thank you for that clarification.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Do you have an idea of what level of disincentive we are talking about?
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Thank you very much for that.
No member has any comments on the Scottish Landfill Tax (Administration) Amendment Regulations 2026, and no member has recommended annulment. Therefore, do members agree not to make any further recommendations in relation to the instrument?
Members indicated agreement.
Finance and Public Administration Committee [Draft]
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]
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]
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]
Meeting date: 3 February 2026
Kenneth Gibson
I thank the minister and his officials.
Finance and Public Administration Committee [Draft]
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.