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 695 contributions
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 March 2026
Mark Griffin
My question may be more for the Minister for Public Finance; I may need to relay your comments to him. The Scottish Government’s framework for tax says:
“People and businesses should be able to understand the tax system”.
You have not described a picture of clarity. What would you like me to put to the minister about the clarity of the tax regime as it applies to your sectors when you compare it with the Government’s principle that
“People and businesses should be able to understand the tax system”?
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 March 2026
Mark Griffin
The previous panel was very complimentary about this year’s package of reliefs for the sector, but raised issues around the complexity of the system and understanding how its various different parts are implemented and understood. The Scottish Government’s tax framework says:
“People and businesses should be able to understand the tax system.”
We have a worked example of how the various reliefs operate in practice, so I will run through that. A self-catering property with a new rateable value of £15,000—pushing it over the small business bonus threshold—gets a revaluation transitional relief of 15 per cent. It then qualifies for another 25 per cent relief through the small business bonus scheme and another 15 per cent through the retail, hospitality and leisure relief scheme. It also qualifies for a further reduction from the small business transitional relief. That seems at odds with the Government’s ambition that people and businesses should understand the tax system. Has the Government given any thought to how it could simplify all those very welcome reliefs, as the sector has set out, and make it clearer and easier for businesses to access them?
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 March 2026
Mark Griffin
Witnesses on the previous panel made the point that they have difficulty going through the different reliefs and how they are applied, and they are people who regularly engage with Government. They questioned the general level of awareness of someone who is not a member of a representative organisation, including of how the reliefs operate and how they apply to their own businesses.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Mark Griffin
That would be my hope, too. However, we know from the evidence that we have received that not everyone is covered. It would be good for the committee to understand how many of the children in temporary accommodation—we know that there are 10,500 of them—are not covered. That information would be helpful for the committee in scrutinising the regulations.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Mark Griffin
Good morning, cabinet secretary. Given that the Government’s ambition seems to be for the new regime to eventually cover all temporary accommodation, is it safe to say that the Government feels that the tolerable standard that applies to temporary accommodation that will not be covered by the regulations is not good enough?
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Mark Griffin
Obviously, we are debating and discussing the introduction of the regulations because of the tragic case of Awaab Ishak. We know that almost 10,500 children in Scotland are living in temporary accommodation. Has the Government done any work to understand how many of those 10,500 children will not be covered by the regulations and so will not be given that level of protection?
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Mark Griffin
I appreciate that, but I was asking whether the Government knows, or has asked, how many children in temporary accommodation will not be covered by the regulations that are to be introduced.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Mark Griffin
Does the Government have any idea about which other types of temporary accommodation will not be covered by the regulations?
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Mark Griffin
Has the Government set a timetable for the scoping exercise to understand how that can be done and a timetable for when tenants in such accommodation can get the same level of protection?
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Mark Griffin
You did not give me an assurance that you would provide that information to the committee.