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 1661 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
I was heavily involved in the green ports process, but I was not involved in the investment zones process. My understanding, though, is that a rigorous assessment involving a number of criteria was undertaken jointly by the UK and Scottish Governments. There are two investment zones in Scotland and eight, I think, across England and Wales, and, in the process that was undertaken, there was an assessment of a number of factors and the decision was made on the basis agreed between the two Governments.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
As I have said, I was not involved in that process. My understanding is that a rigorous process was undertaken by the two Governments, with a number of criteria considered as to where the investment zones should be located.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Certainly, the reliefs are broadly aligned in terms of the detail. I do not know whether there are any areas where they diverge, but my understanding is that they are aligned.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Do you have examples of specific companies that this applies to?
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Sure, but it already applies in relation to green ports, for example.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Legally, everyone has to pay their tax, so I am not clear on what you mean by tax dodgers.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Anyone who is investing in the areas and taking advantage of the incentives that are on offer has to comply with all legal requirements, be those in relation to paying tax, regulatory issues, environmental or employment law issues, or any other issues. They need to comply with all the laws and regulations, as anyone else would.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
I have nothing further to add.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
First, there are legal restrictions on what we can do, because we do not have control of employment law. The criteria in the code of conduct will be used to assess whether businesses will be eligible for the benefits or not, as is the case with green ports.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Companies have to make the commitment that they are meeting the code of conduct.