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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 14 August 2025
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Displaying 1221 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 29 October 2024

Liz Smith

I absolutely understand that. I am asking—

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 29 October 2024

Liz Smith

Yes. There were concerns in some of the written submissions that, because of behavioural change, the levy could have some impact on land prices. However, it was made clear in the Governments’ joint response that that is not the case. What evidence do you have that it will not have any major impact?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 29 October 2024

Liz Smith

It is an important issue. The nature of taxation is that there are behavioural changes as a result of any tax change, and elasticities to go with that. From what you have set out, cabinet secretary, I am not particularly opposed to the tax, but I think that the committee would like to see the evidence on which statements are based. If the change is not to have any major impact, we would like to see the evidence on that.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 29 October 2024

Liz Smith

Thank you.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 29 October 2024

Liz Smith

It is about what was said in the Governments’ joint response.

Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 8 October 2024

Liz Smith

The tax strategy is crucial for all sorts of economic reasons and, perhaps, for social reasons. Therefore, it will make it easier for scrutiny of the budget and beyond if we can see in the tax strategy the Government’s interpretation of the current evidence on the tax structures that are working well in delivering better economic outcomes and where there are problems, some of which have been evidenced by different businesses. That is what we are looking for.

Finance and Public Administration Committee

Proposed National Outcomes

Meeting date: 8 October 2024

Liz Smith

Given that local government is technically responsible for the delivery of a lot of the national performance framework outcomes, to what extent is it easy for the Scottish Government to measure which local authorities are doing really well in their own delivery and performance?

Finance and Public Administration Committee

Proposed National Outcomes

Meeting date: 8 October 2024

Liz Smith

No, we do not want to go down the dictatorship route.

Finance and Public Administration Committee

Proposed National Outcomes

Meeting date: 8 October 2024

Liz Smith

You said earlier that one of the big asks from local authorities and stakeholders was for people to think outwith silos and to be able to read across outcomes, which would be very helpful. Are there examples of local authorities that think outside the box in order to deliver better outcomes under the national performance framework? If there are such local authorities, is the Scottish Government trying to encourage their work by saying, “You’ve done very well on this because you’ve managed to put things together”?

Finance and Public Administration Committee

Pre-budget Scrutiny 2025-26

Meeting date: 8 October 2024

Liz Smith

Earlier, Lucy O’Carroll confirmed that the tax strategy will be published along with the budget on 4 December. How many times has the tax strategy group met since the general election?