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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 22 June 2025
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Displaying 1200 contributions

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Finance and Public Administration Committee

Budget Scrutiny 2024-25 (United Kingdom Context)

Meeting date: 12 December 2023

Liz Smith

Good morning. I want to ask you about a comment that your colleague Paul Johnson made, which was that he felt that Mr Hunt was on course—just “on course”—to meet what he described as

“his (poorly designed) fiscal rule”.

What do you feel is “poorly designed” about it, and what would you like to see instead?

Finance and Public Administration Committee

Budget Scrutiny 2024-25 (United Kingdom Context)

Meeting date: 12 December 2023

Liz Smith

Thank you for that. Therefore, there is a problem with regard to the timescale but you also feel that it is not sufficiently diverse in its targets—it is too tight. Is that what you are saying?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

I want to pursue that last point. Obviously, when the aggregates tax is introduced, that will be quite a big change to the work that you undertake. For a start, you will be responsible for its collection and management. You say on page 44 of your resource accounts report that you are “working closely” with the Scottish Government on how to set that up. Will that have considerable ramifications for the way in which you operate your workforce?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Given that SEPA is not able to provide that, are you likely to have to train up individuals specifically to have those skills, if they have to go out to quarries or wherever?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Everything that you have said this morning gives us a high degree of confidence in the professionalism of Revenue Scotland. Obviously, the change is potentially a substantial one, and we want to identify that we have the right capacity and the skills required for the collection and management of the new tax. You sound reasonably confident about that.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

I am sure that we will scrutinise the financial memorandum carefully.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Does that have a cost?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Will you work with the Scottish Fiscal Commission on that data?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Liz Smith

Obviously, that will be essential, as it has been with the two existing taxes. It will also be very helpful to us.

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Liz Smith

Good morning. I will pick up the theme of the principles of the Smith commission, which are inherent within both the 2016 fiscal framework and this one.

The cabinet secretary will know that the witnesses who have come to the committee plus the three Davids—Iser, Bell and Phillips—are very clear that there are tensions within those principles; specifically, that there is a tension between taxpayer fairness and the principle of no detriment. Does the Scottish Government accept that very strong tension? Out of those two—taxpayer fairness and no detriment—would you focus on one of them as the particular priority?