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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 19 April 2025
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Displaying 1495 contributions

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Education, Children and Young People Committee

Additional Support for Learning Inquiry

Meeting date: 13 March 2024

Michelle Thomson

Yes, we will get a row if we stray off topic.

Education, Children and Young People Committee

Additional Support for Learning Inquiry

Meeting date: 13 March 2024

Michelle Thomson

Good morning, panel, and thank you for joining us. We know that supporting ASN requires a multi-agency approach. I will come to Kerry Drinnan first, for obvious reasons, given that I represent Falkirk East. I am interested in how you ensure that your strategy allows for the inclusion of all key stakeholders—I am thinking of health boards, social work and so on.

Education, Children and Young People Committee

Additional Support for Learning Inquiry

Meeting date: 13 March 2024

Michelle Thomson

It has.

Vivienne, I imagine that there is a multitude of approaches. What can you tell us about how Fife achieves this?

Education, Children and Young People Committee

Additional Support for Learning Inquiry

Meeting date: 13 March 2024

Michelle Thomson

Antony, I appreciate that this is a complex area, but what similarities, differences and challenges do you see as you look across local authorities? Obviously, there are, rightly and justifiably, a number of approaches that can be taken to get to the same outcome.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Michelle Thomson

Do Justine Riccomini or Eric Brown have any further comments about the principle, as opposed to its

enaction?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Michelle Thomson

Good morning, everybody. Quite a few things that I was going to raise have been picked up, so I will be quick.

I return to section 59 of part 2, which is on “ancillary provision”. Eric, I think that it was you who said in your submission that

“The ability of the executive to grant itself unfettered powers which might impose any further obligations on taxpayers must be contained within primary legislation

”.

Would a finance bill alleviate your concern in that respect?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Michelle Thomson

However, part of the scrutiny of the introduction of further taxes would be around the consideration of the detail and the complexity of offsetting with a further basket of taxes, would it not?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Michelle Thomson

That is me. Everything else has been covered.

10:15  

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Michelle Thomson

I think that the Law Society said, “Yes, but other taxes might not align directly.” That is true, but I suppose that it cannot be beyond the wit of you and the Parliament to design legislation that takes account of that. Would a finance bill allow for the sort of scrutiny that you would want as you continue with the offsetting approach?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 12 March 2024

Michelle Thomson

What do you all think about establishing the offset of taxes as a principle? I accept what is being said about the relatively small number of Scottish taxes, but is there merit in the principle that one tax can be used to offset another, on the basis that we can anticipate further taxes being devolved in the future?