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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 12 August 2025
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Displaying 836 contributions

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Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 9 January 2024

Jamie Halcro Johnston

When I was on the Economy, Energy and Fair Work Committee鈥擨 think that Michelle Thomson was on it as well鈥攊t held an inquiry into town centres and came up with some suggestions. The committees of the Parliament have repeatedly looked at our high streets and town centres and how we can make them sustainable. If we do not get it right, with regard to tax levels, support levels and some of the wider issues around access to town centres, in both this budget and others, then do our town centres and high streets have a future?

Finance and Public Administration Committee

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Jamie Halcro Johnston

There is less flexibility.

Finance and Public Administration Committee

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Jamie Halcro Johnston

Thank you.

Finance and Public Administration Committee

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Jamie Halcro Johnston

I am very conscious of time, so I will just ask about the tax issue. Professor Roy, this morning you were talking on the radio and highlighting the marginal rates. The marginal rate at 拢43,000 to 拢54,000 is 54 per cent, although I understand that that will come down. Obviously, we have talked earlier about the rate on 拢100,000 to 拢125,000 being almost up to 70 per cent. Would you comment or give us your concerns or thoughts on that?

Finance and Public Administration Committee

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Jamie Halcro Johnston

This morning, Jo茫o Sousa was talking after you on the BBC and he recognised that we will not know some of the tax implications of the budget for about two and a half years. He said that he had sympathy with you having to make forecasts, based on the difficulties.

We now have a number of bands and we have some marginal tax rates. We are not going to know the information for a while鈥攈ow does that impact on your ability to forecast, and what are the dangers of that in terms of accurate forecasting?

13:30  

Finance and Public Administration Committee

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Jamie Halcro Johnston

For those two rates, we are looking at very different salary bands. Would we be more likely to see behavioural change in people who are in the lower band because a larger part of their income would be affected?

Finance and Public Administration Committee

Budget Scrutiny 2024-25 and Economic and Fiscal Forecasts

Meeting date: 20 December 2023

Jamie Halcro Johnston

We talked about the behavioural changes that people can or cannot make, depending on their circumstances. If, for example, people on the higher rate are choosing to work less, choosing to incorporate or putting more into pensions, that means that money is potentially not being spent in their local economies. Is there any way of modelling that, or is there any way that that can be identified or forecast?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Jamie Halcro Johnston

We have covered a number of points today. I will go back to VAT assignment. Notwithstanding the concerns that have been raised by experts at last week鈥檚 meeting and by members today, is it still the Scottish Government鈥檚 ambition for VAT assignment to go ahead?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Jamie Halcro Johnston

You have made it clear that, in your discussions with the UK Government, you had to work within the parameters of that Government鈥檚 clear position. If you take that principle forward in future negotiations, how can you overcome the concerns that have been raised, or your own concerns, while still operating within those parameters?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Jamie Halcro Johnston

Do you mean recommendations on how obstacles can be overcome or on what will not be workable from both sides and should be parked?