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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

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 25 November 2025

Kenneth Gibson

That is a flaw in the legislation, is it not? The taxpayer can be paying two separate rates for counsel in the same inquiry.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

You have talked about 77 per cent being the benchmark, and it was at 76 per cent last year. Roughly, where do you think that you are now? You have said that you cannot be too specific.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

That is a politician’s answer, is it not?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

The directorate for internal audit and assurance has pointed out that the

“culture within Revenue Scotland continues to be open to audit and assurance”.

However, it has said that two items were highlighted for attention as part of the 2023-24 audit, namely

“the risk that the related party disclosure may be incomplete or inaccurate”

and

“the scope for medium-term financial planning arrangements to be developed further to highlight and ensure financial sustainability.”

It notes that

“Action to address these matters is underway and is expected to be completed”

during 2025-26. I wonder whether you can touch on that for a wee minute.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

Thank you very much. I have hogged enough of your time and colleagues are keen to come in.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

I could only work from home if there was no chocolate or there were no crisps in the house and there was a lock on the fridge to which I did not have the key.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

That concludes questions in our annual governance evidence session with Revenue Scotland. Would the witnesses like to make any further points before we conclude this part of our deliberations?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

Thank you. I will not say goodbye just yet, because you are about to take part in the next session. These are really important sessions and they are very interesting for the committee in seeing how Revenue Scotland is progressing.

10:38 Meeting suspended.  

10:42 On resuming—  

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I will add something and then Mr Lindsay can comment. You talked about ensuring that the tax works. What do you mean by that? In the previous evidence session, John Mason touched on the point that Revenue Scotland is very proud of the fact that less than 1 per cent of tax revenue is used for administration, but I do not think that anybody thinks that that will be the case for the building safety levy. We are talking about administration costs of £300,000 for a tax take of, we hope, about £30 million. What do you mean when you talk about a tax working? Money can be collected, but where do efficiency, effectiveness and acceptability fit in, Mr Lindsay?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

In paragraph 1.4 of your submission, you said:

“Revenue Scotland has and continues to give advice, support, and assistance to the Scottish Government in relation to the practical impact on the administration of the tax regime contemplated by this Bill.”

Do you have concerns about some of the practicalities of the introduction of the bill, as was suggested in the submission?