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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 2 January 2026
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Displaying 3346 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I want to assure Mr Taylor that I was not trying to wriggle out of paying tax. [Laughter.] It was merely an example. I was thinking of somebody else—someone who was not an MSP.

That takes me on to another point. From all the papers that we have here, it is quite clear that HMRC does not know where a lot of people live. Why is that?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

However, in order to be able to apply the right tax rates now that there are different rates of tax, surely it is important for HMRC to know where people live.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

Okay. I will leave it there for now, convener.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I am sorry to hark on about this, but let us say that I am on PAYE, as a lot of people are. I know that it is not a legal requirement to tell HMRC, but whose responsibility is it to tell HMRC where somebody lives? Is it the employer’s or the employee’s?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

Surely we know who owes what.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I will now ask what might be described as a daft-laddie question. Perhaps somebody can help me out. If I lived in Carlisle but I worked for a company in Dumfries and travelled to Dumfries every day to work, which tax rate would I pay? Would I pay the English tax rate or the Scottish tax rate?

Meeting of the Parliament

Nuclear Energy

Meeting date: 21 February 2024

Graham Simpson

It has been interesting to listen to the debate so far, and I congratulate my colleague Douglas Lumsden on bringing it to the chamber.

Jackie Dunbar asked where new nuclear provision should be sited. Well, it cannot currently be sited anywhere, because the SNP is blocking it under the planning rules. If she wants to remove those planning restrictions, she might see applications coming forward.

Douglas Lumsden is absolutely right to highlight that the main point of all this is energy security. I would have thought that members on all sides of the chamber—by the way, I share Douglas Lumsden’s disappointment that there are no Green members taking part in the debate—would recognise the need for Scotland and the rest of the UK to be energy secure, in particular in the light of the conflict in Ukraine. Surely we do not want to be held to ransom for our energy by despots such as Vladimir Putin.

We need a mix of energy. We need wind farms, and there is a role for hydro, too. However, we have to accept that the wind does not blow all the time and that there is a need to cover that base load, which is why nuclear has a role. I was delighted when the UK Government announced that it would be setting up Great British Nuclear to herald the introduction of small modular reactors. I can tell members, if they do not know already, that those reactors do not have to be built on site; they can be built in factories and then transferred to their ultimate locations. That is a great development—it is good for the economy, for jobs and for skills.

The UK Government has an ambition—I wish that the Scottish Government would get on board with this—to have a quarter of our energy provided by nuclear by 2050. I would like Scotland to be part of that.

What does nuclear provide? It provides the energy security that I spoke about. Countries that phase out nuclear—Germany is a good example—become critically dependent on natural gas generation to guarantee security of supply. Nuclear provides grid stability and security and provides a non-weather-dependent 24/7 base load. It also provides green energy—it is as green as renewables. According to the UN, nuclear has the lowest life cycle carbon intensity, the lowest land use and impact on ecosystems, and the lowest mineral and metal use. One would have thought that Green Party members would welcome that.

Of course, there is an economic case for nuclear, too. Douglas Lumsden spoke about skills. We both attended the meeting in Parliament where, as he mentioned, we heard a powerful presentation from a young apprentice, who might well have to leave Scotland if we end up with no nuclear industry here. That would be a crying shame.

Scotland needs nuclear, and I thank Douglas Lumsden once again for securing the debate.

17:54  

Meeting of the Parliament

Portfolio Question Time

Meeting date: 21 February 2024

Graham Simpson

There remains a lack of knowledge among many people on exactly which bees need help. It is wild bees, such as the species that I champion—the bilberry bumblebee—that are in trouble, not honey bees. In fact, there are some situations in which honey bees can be a risk to wild bees as they compete for flowers and pass on diseases. Does the cabinet secretary agree that we need to do more to regulate use of managed bees by, for example, taking precautions to avoid hives being placed in protected areas that are important to rare species?

Meeting of the Parliament

Topical Question Time

Meeting date: 20 February 2024

Graham Simpson

We are told that the full business case for the replacement Monklands hospital will be ready next year. That is a year late. Can the cabinet secretary promise that we will have a new hospital open in 2031, as we were promised?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Graham Simpson

How many are there?