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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 24 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

That is excellent. I was heartened to see that Revenue Scotland’s compliance activity secured £35.5 million in tax, compared to £10.4 million in the preceding year. That is a 241 per cent increase and it represents almost five times the cost of running your entire organisation for a year, so well done. Can you talk the committee through how you achieved that and say whether there is room to increase that further?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

Before I bring this love-in to an end, do you have any final points that you want to make to the committee? Is there anything that we have not touched on that you would like to emphasise?

Finance and Public Administration Committee

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

Meeting date: 19 November 2024

Kenneth Gibson

I would have thought that the schools would still be charged, because, if you are a provider and two pupils do not turn up, you have lost a few hundred pounds, unless the school meets that cost—and the school would surely have to pay a second time, when the child was better.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

Thank you for your statement—it is much appreciated. I saw Elaine blush briefly at those remarks.

In time-honoured fashion, I will open with a few questions and then we will go round the table so that colleagues can come in.

Revenue Scotland was created by section 2 of the Revenue Scotland and Tax Powers Act 2014, which I remember very well. It sets out a number of particular functions, one of which is to provide information, advice and assistance to Scottish ministers in relation to tax. Does that include input into the Scottish Government’s tax strategy?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

Is the impact of behavioural change on tax decisions one of the areas on which you would give advice?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

Where land and buildings transaction tax is set has an impact on behaviour, does it not?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

You talk about upholding four founding principles that underpin the Scottish approach to tax—certainty, convenience, efficiency and proportionality to the ability to pay. Do you think that six income tax bands is efficient?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

I also note that there will be

“significant upgrades to accessibility and assistive technologies”

on your website. I take it that that means that it will not take four years and cost £3 million to upgrade the website like it did for the Scottish Parliament.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Kenneth Gibson

Obviously, you are not in control of income tax and so on.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 November 2024

Kenneth Gibson

What parameters did you think were likely to come from the budget? I do not suppose that any minister thought that the figure would be specifically £1,433 million. Were you thinking of a figure between £1 billion and £2 billion, or between £500,000 and £2 billion?