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 18 September 2025
Select which types of business to include


Select level of detail in results

Displaying 1727 contributions

|

Education, Children and Young People Committee

Additional Support for Learning Inquiry

Meeting date: 13 March 2024

Michelle Thomson

Does Chloe Minto or David Mackay wish to add anything on the concept of the complexity of the existing rights and the new ones coming in that Marie Harrison has pointed out?

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.

Education, Children and Young People Committee

Additional Support for Learning Inquiry

Meeting date: 13 March 2024

Michelle Thomson

You have illustrated that perfectly.

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?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Michelle Thomson

How did I know that that comment was going to come up? Thank you, convener. [Laughter.]

I want to ask about a couple of interrelated areas. The previous panel expressed some concern about offset—or set-off, as I think you describe it—and called it heavy handed. The point that I made to them was that a principled approach is surely being established in anticipation of further taxes being devolved in order to ensure that, where people owe tax, we are able to claw it back. Am I correct in that assumption?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

Michelle Thomson

Thank you.

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?