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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. Current session: 13 May 2021 to 20 November 2025
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Displaying 3893 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

Are you talking about a total exemption or a discount? If it is a discount, what percentage are you talking about?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

Looking at the evidence, we see everyone talking about exemptions. If all the exemptions were in place, there would not be any money to collect. Anna Gardiner, in your submission, you said:

“we would suggest that an exemption in the region of 50 units would provide a more meaningful degree of protection in rural Scotland.”

I do not know how many developments of more than 50 units there are in rural Scotland—I cannot imagine that there are many. Surely developers would just build 49-unit developments, to avoid the tax.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

Go on—tell us all!

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Kenneth Gibson

That appears to have exhausted the questions from the committee.

I would make an appeal to you, minister. You have mentioned flexibility, and you have talked about the outcomes of most impact. On the credibility of the budget and the portfolios that we discuss and debate as we go through the three stages of the budget, we are dealing with stuff like investment in the integration of health boards and social care, costing £257.2 million this year, a transfer of £79.2 million from housing to local government within the finance and local government portfolio for discretionary housing payments and a transfer of £49.3 million from health and social care to the education and skills portfolio to pay the teaching grant for nursery and midwifery students. Given that such transfers are happening every single year at this point, would it not be much better to have such funds in the budgets where delivery will take place? I do not see how that would adversely affect outcomes, although it might affect how some budget portfolios look, in the context of the public presentation of the budget. There is perhaps an element of that in Government thinking.

I wonder how many more years we will have those continuing transfers for, given that they happen every single year. As the Parliament has to vote for a budget every year, the more the budget reflects actual expenditure, the better it will be.

10:30  

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

The Supreme Court ruling is also mentioned in paragraph 9 of your submission.

Fionna Kell, you said in your submission that the Government is pursuing

“a £30m funding target that is not based on accurate estimate of the work required or funding gap.”

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Kenneth Gibson

The briefing paper says:

“The Transport portfolio ... has delivered £53 million in capital savings through reprofiling the vessel procurement schedule”.

Is that Government-speak for delay?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

You do not need to leave us—you just got here. [Laughter.]

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

You said in your submission:

“We must stress the importance of a discounted levy rate for schemes on previously developed land. ”

How would that work?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Kenneth Gibson

Another question that I seem to find myself asking every year is about pensions. For example, the justice and home affairs portfolio received an additional £122.6 million, of which £72.7 million relates to police and fire pensions. There is another £141.9 million addition for NHS and teacher pension costs. As I said last year, surely the Government knows more than one year in advance what pensions are likely to be for the number of teachers, firefighters or police officers. I can understand that the estimate might not be exact, but there seems to be a chronic underestimation of what those costs will be, with multimillion-pound increases every year to make up for that. What is the Scottish Government doing to assess those figures more accurately and effectively so that we do not see the same extent of adjustment next year?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Kenneth Gibson

I am not suggesting that we change those; I am suggesting that there is concern about the accuracy of the figures, which means that the autumn budget revisions need to be revised more than perhaps they should be. It is about trying to get accuracy in the figures.