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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 29 December 2025
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Displaying 4060 contributions

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Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

I know that you are always keen to try to keep the cost of Revenue Scotland below 1 per cent of revenues collected, and that will be a bit of a challenge with the bill that we will be debating and discussing soon, but I will not go into that at the moment.

It appears that staff absences are an issue. I notice that you went from an average of 8.6 working days lost in 2023-24 to 10.7 in 2024-25, which is a jump. That means that your staff, on average, are off for more than two weeks each year, which is quite a lot.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

If one person was off sick for six months, that would have an impact on the figures.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

There is a recurring theme here.

Developers have said that developments on brownfield sites cost more because of the need for remediation, and they are looking for relief for such sites. However, given that it is envisaged that the levy will bring in £30 million, if we have reliefs and we exclude sites of a particular size, sites in rural areas and so on, the net in which we can catch people will become smaller, which means that the fee will have to go up or less will be collected. Where are you as regards discussions on the issue of urban brownfield sites?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

The next item on our agenda is to take evidence from two panels as part of our scrutiny of the Building Safety Levy (Scotland) Bill. For the first panel, we are joined by the Revenue Scotland officials Elaine Lorimer, chief executive; Michael Paterson, head of tax; John McVey, new devolved taxes programme manager; and James Lindsay, tax design lead. I welcome you all to the meeting. We have your written submission, so we will move straight to questions.

I note that the building safety levy will be Scotland’s fourth devolved tax. Something that is often quoted in relation to tax, and which appears in paragraph 2.1 of your submission, is

“the four ‘Adam Smith principles’ of taxation (certainty, efficiency, convenience, and taxes that are proportionate to the ability to pay)”.

Do you believe that the building safety levy meets those criteria?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Poor James has not got a word in yet, but never mind.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I call John Mason, to be followed by Craig Hoy.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Yes, the framework nature of the bill has been raised with us as well.

My final question is about the last paragraph of your submission. You said:

“The ongoing revenue costs of delivering the tax in its live state will also depend on areas of tax design yet to be finalised.”

It seems that there are still a few wee things that you are a bit unsure about.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

Kenneth Gibson

That is, to be more flexible in future. The Scottish Government’s directorate for internal audit and assurance said that

“no fraud or losses of tax revenues were identified”

through the process, which, obviously, is important.

I have one last question about the statement of revenue and expenditure. I noticed that, in relation to penalties and interest, there was a significant increase in penalties from £2.178 million to £5.58 million, so they have more than doubled. If you add the interest to that, there is about a £3.7 million increase year on year. Can you explain what the reason for that was?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

I note that you did not mention campsites, John.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Kenneth Gibson

Many developments include an affordable housing component. If there is any reduction in the amount of private housing that is built, what impact will that have on the delivery of affordable housing?