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 2061 contributions
Finance and Public Administration Committee
Meeting date: 19 March 2024
Michelle Thomson
I had not even appreciated that the surveys were done by third parties and that they were not done specifically to gather data. Even within that, there is a range of different variables.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Michelle Thomson
I understand why you might do this, but is it wise to proceed without having fleshed out the question of whether there will be any implications of that? If someone is going to be taxed as part of the supply chain, there will surely be a situation in which they might object to that and open a dispute, which is important because, as Michael Marra noted earlier, Revenue Scotland will be able to offset an outstanding amount of tax if there is no dispute. I am interested in the detail of how that is going to work.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Michelle Thomson
I accept that you are where you are.
Earlier, Jonathan Waite made a comment that intrigued me. I hope that I am being accurate when I say that he said that the bill allows Revenue Scotland to tax anyone in the supply chain if a non-registered site is used. Am I correct in saying that?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Michelle Thomson
Where does that appear in the bill, and how can its legal competence be tested?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Michelle Thomson
However, we do not know that, because we know that there is a significant percentage of unregistered suppliers. That is another unknown, so I do not know that we can make that assumption.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Michelle Thomson
Good morning. Thank you for joining us. I have a point that picks up on what Liz Smith said earlier about a finance bill. I listened to what you said, minister, about the implications, the complexity and so on. Before I start on my substantive questions, I will make an observation that a finance bill would benefit the Parliament because it would require all the MSPs to talk about and understand the financing. At the moment, I would gently suggest that this committee is viewed with some disdain by some parliamentarians who have no need to worry about where the money is coming from, but I think that we all need to do that. That is my tuppenceworth. I do not necessarily need a response.
10:15I will move on to my first question. I understand why data is not collected in company returns, because I have completed them, but I think that HMRC seems to have gotten off incredibly lightly. I want to drill down a wee bit on the survey’s approach. We know that not all quarries are registered. Therefore, the survey must have interrogated only those quarries that are registered. Can you give me any more data on how many quarries were polled, what the percentage rate of return was and, therefore, what your confidence level is in that return? Some hard numbers from the data would be helpful.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Michelle Thomson
How confident are you in the figure that you have given?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Michelle Thomson
I will ask an open question, to which the convener alluded. In your opinion, minister, what is the point of the bill? Is it really just a tinkering sop, following the Smith commission, that you are obligated to go through with? The areas where we might be able to add substantive value to Scotland’s economy seem quite limited at the moment, because of all the areas that we have discussed. What is your opinion? Is it something that just has to be done because it was agreed at the Smith commission—but with no real substantive value?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Michelle Thomson
Can you put a number on that?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Michelle Thomson
Roughly, are you very confident, somewhat confident, confident, slightly confident or not confident at all?