The Official Report is a written record of public meetings of the Parliament and committees.
The Official Report search offers lots of different ways to find the information you’re looking for. The search is used as a professional tool by researchers and third-party organisations. It is also used by members of the public who may have less parliamentary awareness. This means it needs to provide the ability to run complex searches, and the ability to browse reports or perform a simple keyword search.
The web version of the Official Report has three different views:
Depending on the kind of search you want to do, one of these views will be the best option. The default view is to show the report for each meeting of Parliament or a committee. For a simple keyword search, the results will be shown by item of business.
When you choose to search by a particular MSP, the results returned will show each spoken contribution in Parliament or a committee, ordered by date with the most recent contributions first. This will usually return a lot of results, but you can refine your search by keyword, date and/or by meeting (committee or Chamber business).
We’ve chosen to display the entirety of each MSP’s contribution in the search results. This is intended to reduce the number of times that users need to click into an actual report to get the information that they’re looking for, but in some cases it can lead to very short contributions (“Yes.”) or very long ones (Ministerial statements, for example.) We’ll keep this under review and get feedback from users on whether this approach best meets their needs.
There are two types of keyword search:
If you select an MSP’s name from the dropdown menu, and add a phrase in quotation marks to the keyword field, then the search will return only examples of when the MSP said those exact words. You can further refine this search by adding a date range or selecting a particular committee or Meeting of the Parliament.
It’s also possible to run basic Boolean searches. For example:
There are two ways of searching by date.
You can either use the Start date and End date options to run a search across a particular date range. For example, you may know that a particular subject was discussed at some point in the last few weeks and choose a date range to reflect that.
Alternatively, you can use one of the pre-defined date ranges under “Select a time period”. These are:
If you search by an individual session, the list of 成人快手 and committees will automatically update to show only the 成人快手 and committees which were current during that session. For example, if you select Session 1 you will be show a list of 成人快手 and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of 成人快手 and committees will update to show the information that was current at that time.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1169 contributions
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
You touch on and anticipate a point that I was going to make, which is that, without pre-empting future rates, there are opportunities to consider how the tax would operate in relation to landfill tax and to take a more rounded approach. That reflects the discussion that we had at the committee a few weeks ago on landfill tax, when the convener was raising those questions directly. As I said at that time, we will write back to the committee on some of the broader considerations that inform the landfill tax approach, beyond the long-stated commitment around parity with the UK to avoid waste tourism and so on.
With the powers contained in the bill coming online, Governments will be afforded the opportunity in the future to consider how the two rates could interact with each other. We would reiterate that careful consideration and consultation with industry are required, but there is a broader opportunity to consider how the two taxes could potentially complement each other in supporting the circular economy objectives.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
We all recognise that Revenue Scotland is a highly respected body. It is an NMO, and it is appropriate for it to have that range of powers available to it with regard to the administration of the tax. However, I am happy to reflect on any specific considerations that the committee raises ahead of stage 2. We will read the committee鈥檚 stage 1 report with interest, as I am sure that Revenue Scotland will. For specific concerns and specific asks for reassurance, I will want to engage with Revenue Scotland to understand its position. However, I will reflect on that matter carefully.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
It is probably better that I respond to that point. I will not rehearse the points that I made earlier, but we are being very clear about the challenges that exist around data. Through the work that we have done in commissioning surveys to harness the existing information that is available to utilise, we have sought to provide as much of an evidence base as possible, but I must be clear with the committee that we will not have the level of data and the sort of evidence base that we would ideally like until such time as the tax is operational and we start getting the returns.
Of course, Revenue Scotland is an efficient and effective organisation and, as that data starts to come online, we will have the abundance of data and evidence that is required to allow more informed decisions to be taken around the role that the aggregates tax can play in achieving broader policy objectives around the circular economy and in the sector itself.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
As I touched on in my earlier answer, many of the issues around uncertainty can be addressed with the tax coming into operation and the provision of data that will follow from that process.
I recognise that in any transfer of power there are costs involved. That is reflected in the other devolved taxes and in other areas such as social security. However, it is important to assess the value of the devolution of any power. In the case of a tax power, it is not simply about looking at the set-up costs but about assessing costs over the medium to longer term. That is a fairer approach to take.
I very much recognise the costs involved in the establishment of the tax, and I recognise the two challenges that have been discussed around data. The challenges around data can be remedied with time and with the tax being collected by Revenue Scotland.
We have already identified an opportunity to address, through the legislation, some of the concerns that have been raised around compliance and, should Parliament agree to the bill, there will, of course, be the opportunity to reflect on and review that issue after the legislation has had some time in operation. The additional data that is provided will create a larger evidence base for future Governments to consider in their use of the power.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
I think that the issues around estimates are reflective of the broader challenge that we have with data. The issue around compliance has been highlighted to the committee directly by stakeholders. I simply highlight it as an example of where this power and the devolution of the tax can confer a benefit, which is identified by those who operate in the sector.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
I think that there will be substantive value through the devolution of the aggregates levy and the creation of a Scottish aggregates tax. Having Revenue Scotland as a tax authority, with the rigour and skill that it can bring to the administration of tax鈥攁lso touching on the compliance issues that we have explored鈥攚ill be of benefit and value.
I am conscious of how your question was framed. The convener鈥檚 earlier remarks about ambition perhaps relate to the longer-term trajectory of the tax. How will the rate be used as a policy tool? I have sought to set out the reasons and the rationale, and I will not repeat that, but the points that you touched on in your previous question, Ms Thomson, on some of the known unknowns regarding the aggregates tax, are not insurmountable problems. They will be remedied through the experience of the tax coming online and the data that is collected through Revenue Scotland.
When it comes to the benefit and gain from the devolution of the tax, we can be clear about its administration, while addressing some of the concerns that have been raised by stakeholders and committee members around compliance. With more data and greater understanding of how the tax operates, and given the make-up of the sector in Scotland, there will be an opportunity for future Governments to take a view as to how the tax can be more effectively used, both in and of itself and in conjunction with the other fiscal and regulatory levers that are at the disposal of the Scottish Government.
I recognise that, in the cash revenue that it would represent, the tax would amount to a very small part of the Scottish budget but, for the reasons that I have set out, I think that there is value in the tax being devolved. I recognise that, if one compares it with the quantums of revenue that are generated through the partial devolution of income tax or the full devolution of LBTT, they are of different orders of magnitude. Nonetheless, for the reasons that I have set out, I think that there is value in the tax being devolved and in the approach that we have taken through partnership, engagement and collaboration with stakeholders. The design of the proposed legislation is consistent with our framework for tax principles and with the new deal for business approach.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
There is not a statutory requirement, as I would define it. The switching off of the UK aggregates levy requires an order to be made by the UK Government鈥擨 will be corrected if I am wrong about that. However, a set of commitments was made as part of the Smith commission and the 2016 act, and as part of the fiscal framework, and I recognise that there is interest in a range of areas across those commitments. There is not, as we understand it, a set date, if I can put it that way, when the UK aggregates levy would be switched off irrespective of whether we had passed legislation to introduce a Scottish aggregates tax.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
I would be happy to consider any specific views that the committee has. The operation of Revenue Scotland is governed by existing legislation that is quite detailed and complex, with the guidance and approach that Revenue Scotland sets out. I am more than happy to consider the committee鈥檚 specific concerns, if it has any, about the way in which any of the sections are drafted in part 2 of the bill, if it is a matter that the committee will raise in its stage 1 report. I know that that point was touched on earlier. I will then discuss those concerns with Revenue Scotland.
We want to ensure that we have legislation that allows Revenue Scotland to continue to operate to the effective and high standards at which it does operate. However, I appreciate that stakeholders and the committee might raise concerns and want statutory provisions, backstops, rights and so on to be set out clearly in legislation. As I said, for specific concerns on that point, I would be more than happy to engage with Revenue Scotland and report back to the committee.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
I will not rehearse the points that I made earlier about the structure that was set out for the aggregates tax at its inception. There is certainly scope for introducing additional rates under the legislation, but we must operate within the parameters set out in the Scotland Act 2016. Any further changes to the aggregates tax or any wider considerations around localising taxes鈥攊f that is the member鈥檚 suggestion鈥攚ould require detailed consideration, taking into account the considerable risks around the added complexity that could arise.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
Jointly with the UK and Welsh Governments, we have commissioned a survey of production and movements of aggregate for 2023, which should be available in 2025. However, the specific tax data that will come from the tax going live and being administered by Revenue Scotland will give us and Parliament the opportunity to consider and interrogate any propositions around what the rate should be.
I cannot pre-empt what decisions the Government will take in relation to the budget for the year when, subject to Parliament鈥檚 agreement to the legislation, the tax will go live. However, I assure you that we are conscious that one of the challenges that we will have to address is the building up of the evidence base and the data, which is just a case of time.
We decided on the approach that we have taken to introducing the legislation and the time that we are allowing before we expect the tax to go live in order to provide as much reassurance as possible and, crucially, as much opportunity as possible for engagement with industry. We want to be absolutely consistent with the approach that is set out in our framework for tax and, importantly, in the new deal for business. We want to have that level of engagement with those who operate in the sector and to give them the opportunity to bring their expertise to bear, so that we can minimise any risk and allow for the smooth and stable transition of the power to the Scottish Parliament. Future Governments will have the opportunity to make different decisions, particularly as more data becomes available鈥攎ore data will be available the longer the tax is online.
As I said, at this stage, with regard to the bill, the crucial thing is to ensure that we have the appropriate legislative framework for the operation of the tax in order to provide the necessary stability and continuity and a proportionate and safe transfer of powers.
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