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 919 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Patrick Harvie
Thank you very much.
Finance and Public Administration Committee [Draft]
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]
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]
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]
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]
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]
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]
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]
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]
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?