Skip to main content
Loading…

Seòmar agus comataidhean

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

Criathragan Hide all filters

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 4 May 2021
  6. Current session: 13 May 2021 to 10 February 2026
Select which types of business to include


Select level of detail in results

Displaying 859 contributions

|

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Patrick Harvie

You could do that by exempting lots of people from paying their taxes.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Patrick Harvie

This point follows on from the one that was made about the views of the different organisations that the Government will have engaged with.

I wonder whether it would be helpful, in the interests of transparency, for policy notes such as this to give a very brief summary of the extent to which the Government has been lobbied by vested interests on any of these issues and whether, for example, there was a difference of view between those economically active in the industry and those seeking a policy objective such as sustainable development.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Patrick Harvie

Thank you.

Ms Woods talked about waste tourism. Where is the evidence for that? I mentioned earlier a company that we visited in Pumpherston that does not think it is viable to sell even to Edinburgh, which is only a few miles away. Given the cost of loading a lorry with aggregate, putting fuel in it and hiring a driver, and given the time taken to ship it from A to B, I have to ask: where is the elasticity? When does it become uncompetitive relative to south of the border? I just do not see how that argument works if we are talking about an extra £1 or £2, or even a fiver per tonne. In fact, I would not suggest a fiver per tonne, having thought about the impact on customers with regard to the spend on building, local authorities fixing roads and so on.

We have to look at the other side of the equation. Where is the elasticity? I just do not see any argument whatsoever for that. I know that some aggregates are shipped by boat, but what work has the Scottish Government done to look at that, so that, next year—if we have to go through this again—the tax is fixed at the optimal level that benefits Scotland by encouraging investment in renewables while not impacting too adversely on the client base and those who are extracting?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Patrick Harvie

It still sounds as though we are talking about dressing up a property investment as a financial investment. What is the purpose of it?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Patrick Harvie

Thank you.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Patrick Harvie

A lot of that information will, ultimately, be publicly available, but it will take a lot of hunting down, whereas a brief summary in the policy note would give a little bit more transparency and let the Government say who has been pushing in this or that direction.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Patrick Harvie

Are you saying that the Government has already considered alternative forms of environmental harm on to which the tax base could be shifted, to ensure that there is sustained revenue in the future? What alternatives have been under consideration?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Patrick Harvie

My suggestion was that the Government’s tax strategy should look specifically at environmental taxes, which are, by definition, not intended to be permanent sources of revenue, and shift the tax base from one form of environmental harm to another in order to maximise the benefit and revenue.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Patrick Harvie

Okay. There are lots of forms of environmental harm that you could tax.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Patrick Harvie

Good morning. I am still a wee bit unclear about the purpose of all this.

I understand from the policy note what the Government’s policy is, but I do not understand why.

Can you explain in simple terms—to someone who, to be frank, had never heard of these mechanisms before I looked at the papers for this meeting—the public value of exempting those particular transactions from a tax that others who are involved in land and building transactions must pay? What would the public get out of that?