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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 5 May 2021
  6. Current session: 12 May 2021 to 26 June 2025
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Displaying 3510 contributions

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Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 10 September 2024

Kenneth Gibson

Professor Heald, taxation is one area in which you have great expertise, and you spent a great deal of time on it in your submission. Correct me if I am wrong, but, when I read your submission, a great feeling of frustration came across. You basically said that the United Kingdom tax system is a complete mess and that the Scottish Government has not really done anything to ameliorate that. How should the Scottish Government make progress on addressing that issue?

Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 10 September 2024

Kenneth Gibson

Ms Manson, do you want to comment on regulation?

Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 10 September 2024

Kenneth Gibson

If the UK Government is not of a mind to do that—I do not see any evidence that it is, at this point—what can the Scottish Government do with its budget to make things more rational?

Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 10 September 2024

Kenneth Gibson

Richard Robinson, you said in your written submission that

“any tax strategy to consider the overall costs and benefits”

should

“be clear about how these align with its tax framework.”

Should the Scottish Government therefore publish information about the behavioural impacts that are anticipated from its decisions?

Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 10 September 2024

Kenneth Gibson

Professor Bell, in your submission, you said that

“carefully planned public sector investments will be crucial to help to achieve the increase in productivity growth that is critical for the future of our economy and the public finances.”

Of course, there is great concern about productivity at the moment. In what areas do you believe that capital should be invested in order to boost productivity at this time?

Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 10 September 2024

Kenneth Gibson

They are worried about being able to get from A to B.

Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 10 September 2024

Kenneth Gibson

I hope that that will change in the not-too-distant future.

Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 10 September 2024

Kenneth Gibson

In the most recent Holyrood election, all the manifestos came out after about a quarter of the population had already voted by post.

Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 10 September 2024

Kenneth Gibson

Professor Bell, do you have something to add?

Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 10 September 2024

Kenneth Gibson

Yes, indeed. You were talking about HMRC earlier. I knew a colleague who was very good at chasing down people involved in tax avoidance in the private sector, and he doubled his salary in moving from HMRC. That is a real issue.

I would like to explore those things further, but time is against us. Richard, on the subject of reform by the Scottish Government, Audit Scotland has said:

“it is unclear what additional spending is being allocated towards reform, what levels of cumulative savings its programme of reform will generate, and over what period these savings will be realised.”