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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 20 August 2025
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Displaying 1222 contributions

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Finance and Public Administration Committee

Public Service Reform Programme

Meeting date: 12 September 2023

Liz Smith

I am just not entirely clear whether, by making recommendations on changes to tax, you want to change taxation rates or you want specific structural changes to the overall tax basis. That is a key question, and a question that the Scottish Fiscal Commission is asking, too.

Finance and Public Administration Committee

Public Service Reform Programme

Meeting date: 12 September 2023

Liz Smith

Do you accept that some of those countries have a better quality of public service delivery than we currently do in Scotland?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Liz Smith

I will pursue that point, in line with the committee’s job of scrutinising the budget. In your answers, you have given an idea of what the potential costs might be. Has the Government done some arithmetic on the benefits that would accrue, in particular from the creation of new jobs, in the five-year period that you spoke about earlier? The hope is that those would be highly paid jobs, so we would get a greater return through tax revenues from income tax and so on. Have you done any analysis of the benefits and the costs?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Liz Smith

So, are applications most likely to be successful if you see benefits to the Scottish economy overall, with regard to the revenue that they will bring in?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Liz Smith

Thank you.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Liz Smith

Can I ask for a little detail on that? When ports make their application, is that a key part of what their application must contain?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Liz Smith

Can you give us some detail on what else is in an application?

Finance and Public Administration Committee

Public Service Reform Programme

Meeting date: 12 September 2023

Liz Smith

I completely agree with you that any reform of council tax would first require a revaluation, which is long overdue.

I want to ask a few questions about your specific proposal for replacing council tax—what you call a “Proportional Property Tax”. Can you be very specific about how that would work?

11:45  

Finance and Public Administration Committee

Public Service Reform Programme

Meeting date: 12 September 2023

Liz Smith

That is very important. It would be double taxation, and you would be in very considerable danger of not only creating very considerable bills for some people who might not actually be at the top end of the scale but making things very complex administratively. As you know, the Parliament does not have the power to tax bodies on a non-income basis—that is, we cannot have a national wealth tax—but I think that the wealth tax that you have suggested in your paper is to be administered locally.

Finance and Public Administration Committee

Public Service Reform Programme

Meeting date: 12 September 2023

Liz Smith

Would that not make things more complex, too?