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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 28 November 2025
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Displaying 1215 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Tom Arthur

On the specific interaction between the lower rate and the quantity of fly-tipping that we have seen, I do not have any direct data analysis that can show any correlation at this point, but I am happy to—

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Tom Arthur

I cannot speak to what particular factors are influencing that behaviour, so I cannot isolate the extent to which the relevant tax rate impacts that behaviour. The Scottish Environment Protection Agency works with a range of partners to address the issue, which sits in the broader environmental and circular economy policy areas.

If the committee has a particular interest in relation to any analysis that has been undertaken on the interaction between the higher rate and the propensity for fly-tipping in particular areas, I am happy to take that away to find out if there is any further information that we can provide. I note that the rate that we have set is on par with the rate that is set in the rest of the UK.

Do you want to come in, Robert?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Tom Arthur

You raise a broader suite of questions about enforcement and the role that other partners play in that. The administration and enforcement of tax collection is a matter for Revenue Scotland, which operates independently as the relevant tax authority.

On your questions about the interaction of tax policy with specific behaviours, I am happy to take that away to establish what, if any, analysis has been undertaken on that, and I will ensure that the committee is furnished with any relevant information that we hold.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Tom Arthur

As I touched on in my opening remarks, no part of the public sector has been immune to the significant pressures arising from inflation, the general cost of living crisis and the conditions that have been impacting every aspect of society. The additional funding for health is to support the in-year position—within this financial year—and to support our health services to address those pressures. For example, it includes elements around public sector pay, as I touched on in my earlier remarks.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Tom Arthur

Of course. The net position, when looked at it in the round, is less than that. We are cognisant of the need for long-term sustainability, so we monitor the position on social security spend very carefully. I am conscious that we have provided some more up-to-date information, which we brought to bear in our understanding of the current position. Is that something that you are able to comment on, Scott Mackay?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Tom Arthur

I will see whether we can bring up the details. If we cannot, we will follow up.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Tom Arthur

Given the various factors that can impact on capital projects, including some that are geopolitical, as we have touched on, I would not be in a position to say where things will be a year, two years or five years from now. I would defer to the broad suite of independent forecasts and assumptions that are freely and publicly available on these matters.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Tom Arthur

I appreciate that the role of the financial transactions budget has been a matter of some interest. I think that the notification of the financial transactions reduction was fairly late and that the Treasury agreed to defer that to the following year, given the lateness of the notice. My officials can correct me if I am wrong about that.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Tom Arthur

I ask Scott Mackay to talk about the engagement that takes place in Government to identify priority spend areas.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Tom Arthur

On unallocated funds, that ultimately arises from the fact that we do not have certainty on what our final position will be this year. There can be material movements up to the end and, indeed, beyond the end of the financial year. That is just a reflection of the inherent uncertainty in how our fiscal framework operates. Do you want to come in, Scott Mackay?