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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 10 February 2026
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Displaying 1491 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ivan McKee

I will let my officials talk about the specifics of that, but, as I said, the policy intent this year—and the purpose of the regulations—is to set the tax at the same rate as that for the rest of the UK to give us a BGA baseline. Next year, there will be scope to look at varying the rate and other factors that could impact on that.

My officials might be able to say a bit more.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ivan McKee

I think that any engagement and discussions that were had would be a matter of public record. Depending on the group, those minutes might have already been published or will be otherwise available, so I think that we would be very comfortable with sharing them.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ivan McKee

My officials might have more to say on that, but I will be honest and say that I do not expect that it will be a huge boost. It is, however, an exercise that is required in order to create a level playing field.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ivan McKee

These amendment regulations remove entitlement to tax credit for new qualifying contributions to the Scottish landfill communities fund from 1 April 2026. From that point, the fund will enter a managed wind-down period of up to 24 months. The regulations include clear transitional projections, and all contributions made before 1 April 2026 will remain qualifying, will continue to attract tax credit and will be spent on community and environmental projects, as intended.

Throughout the wind-down period, Revenue Scotland and the Scottish Environment Protection Agency will continue to administer and regulate the scheme, ensuring continuity of oversight until the fund is formally closed. Members may wish to note that the decision to close the fund followed a public consultation in 2025 and extensive engagement with Revenue Scotland and SEPA. The regulations will ensure that an orderly and responsible conclusion to the fund will fully meet existing commitments.

I am happy to take questions.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ivan McKee

Yes, we will consider the point.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ivan McKee

Point taken.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ivan McKee

I think that there already is such a principle. The projections, whether they are from the medium-term financial strategy or whatever, show that the revenues from the tax were expected to reduce over a number of years. It is absolutely the case that that will have been factored into the longer-term calculations for tax and spend, and it is clearly compensated in the round by decisions that are taken on other taxes. Everyone knew that that was the situation. The numbers would have been planned over the medium term, and those taking other tax policy decisions would have done so while fully cognisant of that fact.

On the other side, it is clear that it would have been known that the fund’s community benefit would not continue forever. Everybody would have been well aware of its time-limited nature. At the outset, the question was, “Do you want to take the community benefit for that period of time, or do you want to take no community benefit?” Clearly, the answer was that they would take the community benefit for a period of time.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ivan McKee

What I said is that it was considered as tax policy in the round. When we calculate tax revenue in the future, the fact that this tax is tapering down will be factored into the numbers and projections.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ivan McKee

I hear what you are saying, but tax policy is considered in the round—we look at total revenue versus total spend and do not have a separate line for environmental taxes per se. We consider each environmental tax on the basis of the behavioural change that we are driving, the impact that it will have on revenue and its longevity, rather than starting with a number and basing our policy on that. We start with the policy and work it that way round.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ivan McKee

These schemes are regulated by the Financial Conduct Authority. It is a strict process to be identified as such. I understand what Mr Mason is saying, but I think that processes are in place to prevent that from happening. That is effectively what happens down south.

I am not sure whether my officials might want to comment on that.