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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 June 2025
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Displaying 790 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Jamie Halcro Johnston

Is there a specific vehicle for doing that? Obviously, some of the resources that will be needed further down the track will need to be delivered through the decisions that are being made now and the consultations that are being held now, whether those are on the structure that we have just talked about or infrastructure such as the A9, which we know is considerably behind schedule. Is there a specific group that is working on that?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Jamie Halcro Johnston

Therefore, if there were movement on either side on, for example, a need to change the situation, that is where it would be brought up and taken forward.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Jamie Halcro Johnston

Will that operate on a Scotland-wide model, or will it look at, for example, displacement of jobs from the periphery of the freeports, such as within 100 miles or 50 miles?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Jamie Halcro Johnston

That is all fine. You talk about working in partnership, but with whom? Hospitals, schools and houses have to be built. If the money is not there to build them, how do they get built? How will you as a Government work with Highland Council, in the case of Cromarty Firth, to ensure that additional resources are available as you hope that they will be?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Jamie Halcro Johnston

It will not necessarily be needed for a bit of time, but when do you expect the framework to be in place?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Jamie Halcro Johnston

On a similar point, there are some areas where you have indicated that you are looking for parity, largely, with the UK scheme, so that Scottish freeports are not at a disadvantage. What engagement are you having on the freeport projects鈥攊f, for example, there was a need to change the five-year transaction date? How is that engagement happening?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 September 2023

Jamie Halcro Johnston

Thanks. The convener, Liz Smith and others have spoken about the impact of displacement as well as the costs involved, such as the advertised cost of 拢5 million in terms of land and buildings transaction tax, and how that might be offset by increases in income tax take. How detailed will that information be on income tax? Will you be able to determine from local tax figures whether there is displacement? Will that be an opportunity to see where displacement is happening and its impact? How soon would we be able to see that?

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 5 September 2023

Jamie Halcro Johnston

Because there could be various reasons for people choosing to relocate. It might not be because of tax.

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 5 September 2023

Jamie Halcro Johnston

I was interested in the discussion that was had with regard to Michael Marra鈥檚 question about top-rate taxpayers, of which there are 18,000. You have said that we do not yet have the data from the Scottish context; however, we obviously have historical UK data. What analysis can be done on the tax mobility of those individuals, admittedly within an international context? Of course, such mobility would probably be even more beneficial within a UK context.

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 5 September 2023

Jamie Halcro Johnston

My last question is about house prices. There was an underestimate of the revenue from the land and buildings transaction tax. Given that there now seems to be a slowdown and houses are taking longer to sell, would you anticipate that there might be an overestimate for next year?