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
Meeting date: 6 January 2026
Kenneth Gibson
I am just wondering why there are overtime costs, if it is open only 10.30 to 5.30, as I now hear someone saying. Those are, in effect, normal hours.
A lot of members have made really cogent points. The size of the shop is an issue, but there also seems to be no real interest in improving the stock. The stock is the same as it has been for years—let us be honest about that.
I note that sales were £222,000 in 2023-24. Next year it is anticipated that, despite inflation, they will be only 1 per cent higher at £225,000.
Finance and Public Administration Committee
Meeting date: 6 January 2026
Kenneth Gibson
Excellent. Good stuff. Thank you for your contributions, which have been appreciated. We will have a five-minute suspension.
11:11 Meeting suspended.Finance and Public Administration Committee
Meeting date: 6 January 2026
Kenneth Gibson
Our next agenda item is an evidence session with the Minister for Public Finance on the Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026. I intend to allow around 30 minutes for the evidence session. The Scottish statutory instrument is our final item, should more time be required.
The minister is joined by two Scottish Government officials: Laura Parker, the LBTT policy lead in the directorate for tax and revenues, and Liam Farrow, the head of regional economic policy.
Good morning, minister. I welcome you and your colleagues to our meeting and invite you to make a short opening statement.
Finance and Public Administration Committee
Meeting date: 6 January 2026
Kenneth Gibson
Are there any concerns about displacement activity with regard to the investment zones? We discussed the issue in relation to green ports a couple of years ago. People will remember, way back, Radio Clyde moving to Clydebank when it became an enterprise zone. A specific investment zone was set up, but it did not create any jobs or anything specifically; it just moved activity from one part of the city to just outside it. Are there any concerns about displacement in relation to that, which would mean it would be just reshuffling the deck, so to speak, but not creating any additional wealth?
Finance and Public Administration Committee
Meeting date: 6 January 2026
Kenneth Gibson
Why were those two areas picked? For example, my area in North Ayrshire has the highest level of vacant and derelict land, proportionately, in Scotland, so it would be deemed to be underdeveloped. Why was Glasgow picked as opposed to, for example, an area in North Ayrshire—which also has the second-highest level of unemployment in Scotland—or Dundee, for which Michael Marra could, no doubt, make a similar claim?
Finance and Public Administration Committee
Meeting date: 6 January 2026
Kenneth Gibson
Well, if they move somewhere else where they have to pay, you are losing money. That is the point.
Finance and Public Administration Committee
Meeting date: 6 January 2026
Kenneth Gibson
To be fair, one would say that the situation is quite uneven throughout the country. We are not seeing it in Ayrshire, and I think that there are other areas where we are not seeing that sort of thing coming through the regional deals. Therefore, there needs to be greater focus on ensuring that what is being promised in terms of these developments is actually being delivered.
I call Michael Marra.
Finance and Public Administration Committee
Meeting date: 6 January 2026
Kenneth Gibson
Thank you for that clarification. I call Michael Marra, to be followed by Patrick Harvie.
Finance and Public Administration Committee
Meeting date: 6 January 2026
Kenneth Gibson
Craig Hoy wants to come in on this.
Finance and Public Administration Committee
Meeting date: 6 January 2026
Kenneth Gibson
Since no other colleagues wish to contribute to the debate, I invite the minister to wind up.