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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 4 May 2021
  6. Current session: 13 May 2021 to 31 January 2026
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Displaying 818 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

You are looking for ambition. I am sorry to press this—it is my last opportunity to do so: is it the case that a company that pays below the real living wage will be denied the LBTT relief?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Patrick Harvie

You know that there will be an election at least every five years and that there is likely to be a reasonable minimum expectation about the level of turnover. Would it not be reasonable to set aside a separate, longer-term pot to allow those costs to be smoothed to the greatest extent possible?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

There is a widely recognised United Nations list of tax havens that was used in respect of the tax reliefs that came in during Covid.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Patrick Harvie

Good morning. I will go back to the issue of one-off election costs. Both Jackson Carlaw and David McGill have talked about the current circumstances and the expectation of political volatility, meaning that that might be a bigger element this time. One-off election costs, including winding-up allowances and setting up new offices, are fairly significant. Is there not a mechanism to spread those costs across the session and budget for them over five years? Why does the budget during an election year create so much variation year to year?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

Does that mean that they would not be entitled to access the relief?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

Yes, they need to comply with the law, but the law allows them to use tax havens. The Scottish Government has, in the past, taken a different approach. For example, it was agreed, following suggestions from my party, that those who are based in tax havens should be restricted from accessing the emergency reliefs that came in during the pandemic. Why is the Government not taking the same approach now?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Patrick Harvie

I imagine that some members would not feel that they need to rent an entire property but would be perfectly happy to have a room of their own rather than hotel rooms from day to day and week to week.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

To be clear about what you are and are not claiming, are you saying that a company that pays below the real living wage will not be entitled to access the tax relief?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

If you are giving a clear guarantee that no company that pays below the living wage will be able to access the relief, why can you not take the same approach in respect of the use of tax havens?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Patrick Harvie

It sounds as though the minister’s answer was not as robust as he seemed to suggest it was. If the codes of conduct are still being written and local authorities, rather than the order that you are proposing, will determine how the rules are applied, it does not sound as though there is a clear guarantee that companies that use those practices will not be able to access the relief.