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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 5 May 2021
  6. Current session: 12 May 2021 to 13 July 2025
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Displaying 1221 contributions

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Finance and Public Administration Committee

Budget Scrutiny 2024-25 (United Kingdom Context)

Meeting date: 12 December 2023

Liz Smith

For different reasons, presumably.

Finance and Public Administration Committee

Budget Scrutiny 2024-25 (United Kingdom Context)

Meeting date: 12 December 2023

Liz Smith

Do you have any idea of the numbers that are coming back?

Finance and Public Administration Committee

Budget Scrutiny 2024-25 (United Kingdom Context)

Meeting date: 12 December 2023

Liz Smith

We were talking about that earlier. Obviously, different interpretations can be made of the data that is available to allow the OBR to make its predictions. You are absolutely right to say that the biggest challenge for the UK economy, in order to increase productivity, is to ensure that we get far more people back into the labour market than we have at the moment. However, different age groups seem to have different reasons as to why they are out of the labour market. That is a really big challenge.

Different policies will have different effects on younger cohorts or on older people who are approaching retirement and who happen to have taken it early because of the pandemic. I am interested in what policies we should be pursuing, especially if there are different reasons for people being out of the labour market. Are there specific trends that we should be wary of?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Given that SEPA is not able to provide that, are you likely to have to train up individuals specifically to have those skills, if they have to go out to quarries or wherever?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Everything that you have said this morning gives us a high degree of confidence in the professionalism of Revenue Scotland. Obviously, the change is potentially a substantial one, and we want to identify that we have the right capacity and the skills required for the collection and management of the new tax. You sound reasonably confident about that.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

I am sure that we will scrutinise the financial memorandum carefully.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

I want to pursue that last point. Obviously, when the aggregates tax is introduced, that will be quite a big change to the work that you undertake. For a start, you will be responsible for its collection and management. You say on page 44 of your resource accounts report that you are “working closely” with the Scottish Government on how to set that up. Will that have considerable ramifications for the way in which you operate your workforce?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Does that have a cost?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Will you work with the Scottish Fiscal Commission on that data?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Obviously, that will be essential, as it has been with the two existing taxes. It will also be very helpful to us.