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 1485 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 17 February 2026
Liz Smith
I do not want to labour the point, but it is important not just for the budget that we are discussing but for future budgets. We have seen quite a lot of fiscal events being delayed for one reason or another, and it tends to be that we get some of these things after—you cited June, which will be in the new session of Parliament—we are asked to consider the details of a specific budget. That is the frustration.
Finance and Public Administration Committee [Draft]
Meeting date: 17 February 2026
Liz Smith
I ask that question because the committee has stated a few times that, when it comes to infrastructure development, there are huge fiscal constraints—such as the priorities that are put out for building new roads, or whatever it might be. It is therefore helpful to see the priorities with regard to which infrastructure projects should happen and how quickly they should happen. Some of those projects would also benefit from collaboration with the private sector. After the election, will the Scottish Government consider being transparent not only about those discussions but about the kind of activities that are in play, in order to ensure that there is better investment?
Finance and Public Administration Committee [Draft]
Meeting date: 17 February 2026
Liz Smith
That is an important area. The situation with one of this committee’s predecessors was that finance went with the constitution, which was seen to be far too big and cumbersome a remit. It did not have the adequate scrutiny that was required—although I must say that that committee did pretty well in difficult circumstances.
I have been here for 20 years and I have seen that, in some areas, the scrutiny—the holding of the Government to account—is not particularly strong. That is not a party-political comment; I just do not think that it is strong enough. When it comes to the future of the Parliament, do you feel that we should be doing anything else?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Liz Smith
What about in rural areas?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Liz Smith
With regard to putting a bit of an extra tax on hotels, is there a danger—it may be an unintended consequence of Mr Mason’s amendment—of harming the tourist trade, which is already struggling?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Liz Smith
I thank the minister for amendments 3, 5 and 6, which will introduce further consultation with the sector. I have absolutely no concerns about that.
It will be no surprise to members to learn that I lodged amendment 46 because I am keen to have super-affirmative procedures to ensure that, when ministers seek to amend regulations that modify the types of building involved and the tax exemptions, we have as much scrutiny as possible. The clear outcome of our stage 1 scrutiny and report was that there is a need for better quality data to provide information that allows us to understand the impact of the levy. That is why I mentioned behavioural changes earlier. As a result of this process, the housing market will have significant changes placed on it. I want to ensure that additional scrutiny is in place through the super-affirmative procedure. That is why, in due course, I will move amendment 46.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Liz Smith
Yes, of course.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Liz Smith
Yes, I do. If I remember correctly, the minister and several witnesses made that point to the committee. However, it is impossible to legislate on that, given that we will not know what will be uncovered until the cladding remediation actually takes place. It is difficult for an amendment to deal with that eventuality, because we do not know what the circumstances might be. With my amendments, I am simply trying to reflect what the committee decided on the basis of the evidence that we took.
Moreover, when you
“intervene in the market, to stimulate or speed up delivery where build-out is not progressing at pace”,
to use the Government’s wording, charging the levy at a higher level if a development is not built to an agreed timeframe will rather cut across the purpose of a bill that, in our consideration, we have been assured will put in place a tax for meeting any building safety expenditure. That is the reason for amendments 34 to 36.
I move amendment 34.
12:45
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Liz Smith
The minister and I talked about that when we met to discuss the issue. Will he give a commitment that, prior to stage 3, he will work with me to ensure that we sort out the definitions and address the sector’s concerns that there might be some mission creep?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Liz Smith
I have nothing further to say, except that I am grateful to the minister. We can discuss the issue further in order to find something that suits everybody’s intentions and which will ensure that some of the unintended consequences that might occur do not.
Amendment 34, by agreement, withdrawn.
Amendments 35 and 36 not moved.
Section 13 agreed to.
Sections 14 to 16 agreed to.
Section 17—Cancellation of registration for levy