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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 3120 contributions

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Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

Yes, indeed. I asked whether CIPFA believes that the Scottish Government should introduce compulsory sales orders in this parliamentary session to improve your ability to deliver place-based approaches.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

Yes. However, you said in your submission:

“The devolution of tax powers to the Scottish Parliament has introduced a higher level of risk and uncertainty around the assumptions required to deliver a Budget.”

Surely the same would apply if there was greater devolution of powers to fundraise to local authorities. Surely increasing planning and building control fees, which could act as a deterrent to lodging planning applications and submitting plans to building control, would not bring in significant sums of money for local government.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

Linda Somerville, the STUC has said that it believes in progressively increasing the overall tax take of Government and local government. How far do you wish to advance that? Have you looked at what the behavioural impact would be? For example, about 30 per cent of income tax is paid by about 1 per cent of taxpayers, so what would be the behavioural impact if our higher tax levels were significantly higher than those south of the border or elsewhere, given that capital is often mobile?

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

On the 100-day commitments, you said in your submission that, in its manifesto, the SNP has “tended to favour universalism”. You went on to criticise that and to talk about the need for more specific targeting. However, there has always been an argument about whether to use targeting or universalism. The UK Government brought in universal credit and the NHS is a universal service, as are pensions and concessionary fares. The argument against having a national care service is to do with bureaucracy, but having a more targeted approach can also increase bureaucracy, because people have to administer that. I remember that, when I was a councillor, a huge resource was spent on administering grants.

There is bureaucracy and stigma, but there is also buy-in. With universal services, there is an opportunity for people who pay taxes to gain from the contribution that they make to those services. Where should the balance be between targeting and universalism? It is a difficult balance to strike, but where does COSLA believe that it should lie?

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

It is an interesting example, but it is also geographically specific. It would not affect Edinburgh, for example.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

We are indeed.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

In your submission, you said:

“The RSE believes that a spending priority will be to support the economy through investing in early-stage companies (spinouts and start-ups), which are crucial to job creation”.

I agree. What mechanism could be used through the budget settlement to enable that to happen?

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

Name them.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

That is helpful.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

Yes, but have you looked at what the impact on behaviour would be of increasing those taxes? Obviously, if someone faces a significantly higher tax burden in Scotland than they would face elsewhere, they might decide to operate their business from somewhere else and we would then not get their income tax. That is what I was asking about. There have been studies on behavioural impacts, and I just wonder what level of taxation you think is the optimum in that regard.