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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]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Thank you very much, minister. There will be a wee break as we have another changeover of officials.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Does it cost more than £100,000 to administer £900,000?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

What would replace it as the support for community organisations that have traditionally benefited from the fund?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Will there be a gap? I think that folk would be concerned if the fund ended and there was nothing else put in place to replace it for a year or two, because it could mean that projects that local community organisations might have been working on for months, if not years, would not proceed.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Am I right in saying that the Government intends to put in place a replacement fund? Has there been any discussion about that?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Is the Government willing to take that point away from this meeting?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

I think that I asked this question earlier, but I do not remember getting a response. Will the money that no longer goes to the community organisations just go into the Scottish consolidated fund?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

So, the money is not going to the taxpayer; it is currently being kept by those companies. Is that right?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Thank you for that brief but helpful opening statement.

You touched on the fact that the instrument aims to

“ensure that transactions do not give rise to a tax liability under the Land and Buildings Transaction Tax (Scotland) Act 2013”.

Why should there be no tax liability?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

If this statutory instrument does not pass, there would be a disincentive to invest in Scotland. Is that what you are saying?