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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 24 December 2025
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Displaying 1068 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Craig Hoy

Perhaps the committee can follow up on that. Thank you.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Craig Hoy

What would that look like in practice? Would it involve HMRC and the Scottish Government providing people with far more in-depth annual tax statements?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Craig Hoy

I presume that fiscal drag—freezing thresholds—is the stealthy way to do it, because people do not realise that they are being dragged into the next band. It is not the most transparent way of raising taxation.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Craig Hoy

In terms of pulling the levers of taxation, it seems to me, reading into this, that there are two forms of behavioural change. There is behavioural change by employees and by employers—Ms Smith referred to that. For example, a financial services company that I spoke to recently said that it offers its graduate trainees from Scotland the opportunity to work in any office in the UK and many elect to do so, because they are clever people and they work out that they will be significantly better off in the short, medium and long term if they go and work in Manchester rather than in Glasgow. I am always saying that because of the opacity in relation to behavioural change, we only manage to find out the damage that has been done after it has been done.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Craig Hoy

On the issue of transparency, you say in the report that there is less behavioural change with threshold changes than there is with rate changes. We have often called threshold changes stealth taxes. People do not realise that they are being dragged into upper-rate tax because they have received an annual increase in their pay. Does the Government have more to do to provide transparency on the way in which it collects tax, given that threshold changes rather than rate changes seem to be the default of both Governments at the moment?

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 25 November 2025

Craig Hoy

It is historical.

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 25 November 2025

Craig Hoy

There is a Scottish Covid inquiry and a UK Covid inquiry, so there will be some degree of duplication. There are also asymmetrical approaches taken, for example, in relation to grooming gangs at this point in time. Louise Casey recommended to the UK Government that it should conduct an inquiry, the nature of which is still not absolutely certain, and you will be aware that there is now a lot of pressure on the Scottish Government to follow suit.

Do you believe that the victims of grooming gangs in Scotland deserve and require an inquiry? Would it be better for the England and Wales inquiry to extend its scope into Scotland? What are you currently doing to consult on what next steps the Scottish Government might take in respect of that crucial issue?

10:15  

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 25 November 2025

Craig Hoy

On a point of detail, you will be aware that one of the reasons that the Government has given for why it cannot support Scottish Conservatives’ call for a public inquiry, when we asked for it recently in a proposed amendment to the Victims, Witnesses, and Justice Reform (Scotland) Bill, was that Professor Alexis Jay did not believe that it was necessary.

Are you aware of any subsequent correspondence between Professor Jay and the Scottish Government in respect of the interpretation of the advice that she gave?

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 25 November 2025

Craig Hoy

I have one final question. To go back to a point that Michelle Thomson made about the issue of relationships with and between interested parties, it is often said that Scotland is a village in many respects, and it is therefore difficult to bring together a group in which people may not have prior relationships with others.

For example, I was at the Herald awards on Thursday night, as were you, and one of the lawyers referred to today was glad-handing with the First Minister and other politicians. There is a cosy situation in Scotland between decision makers, including the legal establishment.

What consideration should perhaps be given to looking outwith Scotland when we seek to bring in those who might chair or be involved with public inquiries at a senior level, for the avoidance of any doubt that there might be interested parties and interrelationships that could compromise the inquiry itself?

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 25 November 2025

Craig Hoy

One element that apparently—according to some of the evidence that we have taken—gives the public confidence in an inquiry when it is set up is the fact that it is judge led. What is your view on that? Do you think that alternative approaches should perhaps be taken to certain inquiries?