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: 16 December 2025
Kenneth Gibson
Thank you, Ross. I appreciate that.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Thank you very much. We all have your report right in front of us. I will ask you some questions that you have answered in your report, but I am quite keen to get some of that on the public record.
In your opening statement, you highlighted transparency. Can you talk us through your frustrations with the Government’s lack of transparency and how it can be improved?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Thank you.
I have another couple of questions. In paragraph 32, you talk about
“differences in the sectoral make-up of the economy, such as the sensitivity of the oil and gas industry in Scotland to changes in global oil prices”.
What about the energy profits levy? Have you looked at that?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
The argument right now in Aberdeen is that the levy is having an impact on exactly that—employment, income tax and so on. If oil companies are scaling back, they are not employing as many people, and those people are not paying income tax. Is that not something that should be included in a report such as this?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Do you mean the UK Government on this occasion, or the Scottish Government?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
The Scottish Government has made it clear that it has tried over the years to get national insurance devolved. That will not happen any time soon, as we know. If it is to maintain a progressive tax system overall, should the Scottish Government adjust its taxation model—the money that people cough up each month—to take into account the different situations south of the border? The obvious thing would be to have the same higher rate of tax as in the rest of the UK, but that will probably not happen. How can the Scottish Government realign things to continue to have a progressive system that does not have a marginal rate that drops as income increases, as I just alluded to?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Yes, LBTT contributes 1.6 per cent of the Scottish budget, so it is not insignificant.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Thank you for responding to our questioning—it is very much appreciated.
11:18 Meeting continued in private until 12:10.Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
I fully appreciate that, but we are talking about transparency and communication. I think that that point should be part of the transparency and communication in your document. It is not as though we have raised it once or twice. We have raised it umpteen times in this committee and the Scottish Government has more or less conceded the point that, yes, there is not really much point in progressing it. When we read something like that, it is a bit frustrating, to be honest.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Thank you.
Let us talk more directly about the Scottish and UK tax systems and the interaction between them. Is the UK tax system progressive, given its obvious anomalies?