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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 2 September 2025
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Displaying 3539 contributions

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Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 9 January 2024

Kenneth Gibson

Does anyone else want to comment on tax, capital allocation and resource prioritisation, or any other aspects of the budget?

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 9 January 2024

Kenneth Gibson

So far, everyone has body-swerved the issue of taxation. I will ask Keir Greenaway about that, as the GMB’s submission is the most virulent on the issue.

The GMB welcomes the introduction of a new income tax band,

“as this will collect more money from higher earners”.

However, it added:

“this goes nowhere near far enough to plug the gap in Scotland’s public finances.”

Do you believe that the gap should be plugged solely by increases in taxation or that there should be a combination of additional grant funding from the UK, for example, and taxation? How would you pitch that?

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 9 January 2024

Kenneth Gibson

The STUC talked about raising up to £3.7 billion. The Scottish Government’s increases in taxation would, on paper, raise £200 million. However, when behavioural change comes into play because, for example, people might decide that they will not do an extra shift if they are paying a marginal tax rate of 69.5 per cent, the actual amount that would be brought in is about £82 million. One of my concerns about the STUC document was that it did not seem to take that behavioural change into account. What is your view on behavioural change and how it would impact on the amount that can be raised—not on paper, but the actual amount that the Scottish Government would have available to spend—given the effect that the increase would have on some people’s behaviour?

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 9 January 2024

Kenneth Gibson

I am sorry. Why did I call you Howard?

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 9 January 2024

Kenneth Gibson

Yes.

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 9 January 2024

Kenneth Gibson

That is fine. I was just looking for clarification on that.

Does anyone want to comment on taxation at all, for or against, or to talk about the Scottish Government’s capital priorities? I touched on housing, which was discussed at some length in the previous evidence session. Where can capital be spent? For example, I mentioned previously that the police are getting a 12.4 per cent increase in capital, whereas there is a 30 per cent decrease for housing. It would be interesting to hear what people have to say about that.

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 9 January 2024

Kenneth Gibson

Okay, who wants to go first with their final comments?

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 9 January 2024

Kenneth Gibson

Yes, I am sure that we all look forward to the spring and autumn revisions. Stacey Dingwall, I will give you the final word.

Finance and Public Administration Committee

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Kenneth Gibson

This figure does not have a number. It is on page 5 of your summary report—it is right at the beginning.

Finance and Public Administration Committee

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Kenneth Gibson

That would be 3 per cent.