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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 17 August 2025
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Displaying 1222 contributions

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Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

We are not predicting that there will be behavioural change. That is helpful.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

In relation to the work that Mr Lindsay talked about, obviously Revenue Scotland has been speaking to HMRC, but has the latter flagged up any issues of concern?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

That is all very encouraging. The bottom line is that, for the tax to be successful, there has to be good compliance, it has to be seen to be fair and people need to understand what it is for. It is also vital that we get some benefit from its revenue-raising aspect鈥攊ndeed, that is the basis for the Scottish Government wanting to introduce it.

My second question came up in the previous evidence session and is on an issue that has been going round the committee for some time: the possibility of a finance bill that would allow the Parliament鈥攏ot just this committee鈥攖o scrutinise taxation a bit more fully than is currently the case, and with greater clarity and understanding. I know that you cannot comment on Scottish Government policy, but would that help the process of getting more people to understand what is going on?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

Boring technical can be good.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

That was very helpful鈥攖hank you.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Liz Smith

Ms Lorimer, you said in answer to the convener that one of the advantages of the devolved tax will be better compliance鈥攖hat some of the people who have been going through loopholes will be picked up. That is obviously good news for extra revenue. Given what you know about the UK tax levy, which we have had for around 20 years, do you foresee other benefits from the devolved tax that will likely raise the revenue from what exists currently?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

Notwithstanding the difficulties with timescales and uncertainties鈥攚hich I think we all acknowledge, as a finance committee鈥擨 will take you back to comments that you made in reply to the convener鈥檚 question about unallocated sums in the health capital budget. You were clear that you were giving a broad spectrum on a range of capital projects; you did not give us details on what those projects are. I ask this because, in recent weeks, the public have seen that some capital building projects have been paused. Can you give us a bit more detail on what the money is being held back for?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

But the money is not being spent.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

I am sure that it is a timescale issue. It is difficult to increase the transparency of how budgets work, but to make it clear we should, if there are specific projects awaiting that money, know what they are. That is the key issue, because鈥攍et us be honest鈥攊n recent years we have had big arguments about underspends at the end of the year, and the reason for underspend is not always clear.

I will move on to a question about the revised fiscal framework. It has obviously increased the Scottish Government鈥檚 flexibility in relation to its borrowing powers. Has that had an important effect in terms of helping you to address some of the constraints that you face?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

Indeed鈥攂ut the money is being held over.