The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 4079 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Poor James has not got a word in yet, but never mind.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
I call John Mason, to be followed by Craig Hoy.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Yes, the framework nature of the bill has been raised with us as well.
My final question is about the last paragraph of your submission. You said:
“The ongoing revenue costs of delivering the tax in its live state will also depend on areas of tax design yet to be finalised.”
It seems that there are still a few wee things that you are a bit unsure about.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
That is, to be more flexible in future. The Scottish Government’s directorate for internal audit and assurance said that
“no fraud or losses of tax revenues were identified”
through the process, which, obviously, is important.
I have one last question about the statement of revenue and expenditure. I noticed that, in relation to penalties and interest, there was a significant increase in penalties from £2.178 million to £5.58 million, so they have more than doubled. If you add the interest to that, there is about a £3.7 million increase year on year. Can you explain what the reason for that was?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
I note that you did not mention campsites, John.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Many developments include an affordable housing component. If there is any reduction in the amount of private housing that is built, what impact will that have on the delivery of affordable housing?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
If you want to collect the same amount of money, will that not mean that greenfield sites will be impacted more?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
We are quite keen on nice, neat bundles, too, I have to say, but we are where we are.
I will now open up the session to colleagues round the table. I call Michael Marra, to be followed by John Mason.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
You feel that everything has been covered.
Thank you, Elaine, for all the years of service that you have given to Revenue Scotland and I wish you all the best in your retirement. I am sure that you will be sadly missed by your colleagues and, indeed, by the Parliament. I wish you all the very best in your future endeavours.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
We will have a two-minute break to allow a changeover of witnesses.
11:33 Meeting suspended.