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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 23 June 2025
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Displaying 3510 contributions

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Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

The tax collection rate remained at 99 per cent, and the administrative cost of tax collection was £7.8 million, which represents 0.87 per cent of tax collected. In his opening statement, Aidan O’Carroll talked about how keeping those costs below 1 per cent is an important benchmark. I notice that there was quite a significant jump over a year, from £6.9 million—which represents 0.71 per cent of tax collected—to £7.8 million. In terms of tax collected, that is a 22.5 per cent increase. Will you talk us through that a wee bit? I should also say that your capital spend was down 28 per cent, by £200,000 from £700,000.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

It is 11.

Finance and Public Administration Committee

Schools (Residential Outdoor Education) (Scotland) Bill: Financial Memorandum

Meeting date: 19 November 2024

Kenneth Gibson

I agree with that, but does that not mean that we need there to be a capital allocation in the financial memorandum? COSLA and the Association of Directors of Education in Scotland will say that, because of the current financial challenge, that will be difficult to deliver. ADES has said:

“the financial assumptions within the Bill are well below the finances required and are not detailed enough to give confidence in the ability to deliver on the aspirations of the Bill.”

I certainly agree with your aspirations—I am sure that most people would agree with them—but it is about how they are delivered. Some of the problems that COSLA, ADES and others have raised are about those issues. COSLA has asked where the funds will be sourced from; the subject of capital makes it very nervous, because a lot of local authorities do not have significant capital budgets and, with what they have, they are thinking about using those to build new schools or to fix potholes. They would be very reluctant, I think, to spend half a million or a million pounds, or whatever it would cost, on upgrading an outdoor centre, unless they were given the money.

Finance and Public Administration Committee

Schools (Residential Outdoor Education) (Scotland) Bill: Financial Memorandum

Meeting date: 19 November 2024

Kenneth Gibson

Paragraph 40 of the financial memorandum says:

“In relation to cover for teachers in their absence from school, for primary schools it is reasonable to assume that teachers and support staff attending the trip may not need to be covered for at the school.”

However, ADES has said:

“Paragraph 40 is incorrect. Any young person requires education, not supervision, this must be with a General Teaching Council for Scotland (GTCS) registered post holder, this is a genuine cost to the excursion.”

Finance and Public Administration Committee

Schools (Residential Outdoor Education) (Scotland) Bill: Financial Memorandum

Meeting date: 19 November 2024

Kenneth Gibson

Comhairle nan Eilean Siar has said that the timescales are not possible to meet without a detailed and well-informed financial memorandum that takes account of the costs that are required to deliver on all the aspirations. It has said that many costs are dependent on third parties such as transportation providers and, of course, the outdoor education providers.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

I notice that your staff numbers have gone up from 83 to 94 on average. Do you envisage the staff complement growing further, given the fact that you have the buildings levy and potentially other taxes on the horizon?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

I was about to go on to that. On your digital data strategy, I understand that you have

“a vision of a single end-to-end digital tax service by 2026-27”.

In September, we were in Estonia, where the authorities have already achieved that. Where are we relative to other tax administrations?

Finance and Public Administration Committee

Schools (Residential Outdoor Education) (Scotland) Bill: Financial Memorandum

Meeting date: 19 November 2024

Kenneth Gibson

Of course.

Finance and Public Administration Committee

Schools (Residential Outdoor Education) (Scotland) Bill: Financial Memorandum

Meeting date: 19 November 2024

Kenneth Gibson

It is time to open out the questioning.

Finance and Public Administration Committee

Schools (Residential Outdoor Education) (Scotland) Bill: Financial Memorandum

Meeting date: 19 November 2024

Kenneth Gibson

Lastly, when I was at school, my twin sister went to Faskally and had a fantastic time. The teachers just said, “You, you and you are going,” and I was not one of the ones who were chosen, so I never got to go. However, when my son went to Castle Toward, he found it deeply distressing; he had never been away from home before and was very upset. Although the pupils were not supposed to phone home, he was allowed to, and as I have said, he was really upset. So, it is not always the boon that some people think it is.

I have to say, though, that when I was 16, I went with my Latin class to Athens and Pompeii and had a fantastic time. John Mason’s comments about overseas trips should be considered, too, because you can be wandering around Epidaurus, Mycenae and Marathon when you are 15. I have always been interested in classical Greece, and that kind of thing can be quite inspirational, too.