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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

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

Thank you very much, Aidan, for that opening statement and for the reports. We have given them a thorough read-through, and I have to say that they are very positive, but I will ask you about one or two things, as will colleagues around the table.

Your revenue expenditure is £8,694,000, which is £406,000 less than your budget. That is significant given what the Scottish Government is trying to do in terms of its efficiency targets. Is it likely that that downward trend will continue?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

In his opening statement, Aidan O’Carroll talked a lot about digital issues and the need to invest more in digital services and so on. There is a whole list of different programmes that you are investing in. What work is being done to ensure interoperability with existing Scottish Government digital platforms?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

On the assurances that are provided by the accountable officer, I understand that some issues were raised in respect of financial controls in the organisation. Some additional matters were identified internally to do with backlogs of work within the finance function.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

That is, to be more flexible in future. The Scottish Government’s directorate for internal audit and assurance said that

“no fraud or losses of tax revenues were identified”

through the process, which, obviously, is important.

I have one last question about the statement of revenue and expenditure. I noticed that, in relation to penalties and interest, there was a significant increase in penalties from £2.178 million to £5.58 million, so they have more than doubled. If you add the interest to that, there is about a £3.7 million increase year on year. Can you explain what the reason for that was?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

The next item on our agenda is to take evidence from two panels as part of our scrutiny of the Building Safety Levy (Scotland) Bill. For the first panel, we are joined by the Revenue Scotland officials Elaine Lorimer, chief executive; Michael Paterson, head of tax; John McVey, new devolved taxes programme manager; and James Lindsay, tax design lead. I welcome you all to the meeting. We have your written submission, so we will move straight to questions.

I note that the building safety levy will be Scotland’s fourth devolved tax. Something that is often quoted in relation to tax, and which appears in paragraph 2.1 of your submission, is

“the four ‘Adam Smith principles’ of taxation (certainty, efficiency, convenience, and taxes that are proportionate to the ability to pay)”.

Do you believe that the building safety levy meets those criteria?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Poor James has not got a word in yet, but never mind.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Yes, the framework nature of the bill has been raised with us as well.

My final question is about the last paragraph of your submission. You said:

“The ongoing revenue costs of delivering the tax in its live state will also depend on areas of tax design yet to be finalised.”

It seems that there are still a few wee things that you are a bit unsure about.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

We are quite keen on nice, neat bundles, too, I have to say, but we are where we are.

I will now open up the session to colleagues round the table. I call Michael Marra, to be followed by John Mason.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I call John Mason, to be followed by Craig Hoy.

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I thank our witnesses for their evidence. Is there anything else that you wish to point out to the committee?