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 1485 contributions
Finance and Public Administration Committee
Meeting date: 26 September 2023
Liz Smith
How do you propose to put in front of the committee what the true costs will be? We all accept that no financial memorandum can be 100 per cent accurate, but it will have to be much more accurate than the one with which we were presented before. I do not see how we will be able to get to that situation when engagement is on-going that might produce many more suggestions about how to improve the bill. Do you accept that, as a result of that, it is difficult to get to the cost structures that the committee needs to scrutinise?
Finance and Public Administration Committee
Meeting date: 26 September 2023
Liz Smith
Thank you.
My final point is on one of the difficulties that we had this time last year, which was the strong criticism that we heard of the Scottish Government’s proposals from people on the front line of delivery, including some in council authorities and care services. There was a bit of a contrast between what they were saying and what those who had experienced care were saying. Have you consulted in great depth those who were critical of the proposals, because they felt that the costs had not been fully set out and, indeed, told you that the bill for the whole thing was going to be much more than you had predicted? Do we have some statistics for the figures that COSLA and local government said were a bit of a concern? Has that arithmetic been done?
Finance and Public Administration Committee
Meeting date: 26 September 2023
Liz Smith
That is why I asked that question; John Swinney impressed me with what he said about that. Those are people whose skills we desperately need—as Louise Maclean rightly flagged—and who have a wealth of experience, so trying to ensure that they come back into the workforce is critical. There is a productivity angle as well.
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
What do you think the strategic tax objectives should be if we are to create more economic growth?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
Professor Bell, do you have any thoughts on the global and UK tax structures that would have an impact on what we do in Scotland?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
Mr Sousa, do you have any views on how we have a strategic objective that will allow us to create more economic growth, not necessarily related to tax? What do we have to do to get more economic growth?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
Thank you.
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
I want to ask about UK tax and global tax debates. In the first instance, there is a huge issue about the UK tax structure being far too complex, having far too many loopholes and not delivering the revenue that it should. People are avoiding tax too much, and there is a big debate about inheritance tax. On the global scene, there are lots of debates about whether we should move towards environmental taxation to stop some of the big multinationals depositing their money in safe havens. Those are all academic debates that take up lots of column space in The Economist, Financial Times, The Spectator, New Statesman and so on. To what extent does a Government in Scotland have to try to second-guess what will happen with those debates, because, technically, they could mean important changes in the future?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
I am interested in this because, although I hear what you say about the fact that we should do a lot better with what we already have, I feel that, in the context of our being part of the UK and of the global community, we have to be careful that our strategic objectives are in line with what is coming down the line on UK and global taxation. If we go off at a tangent and suddenly find that something slightly conflicts with that, we will have a problem. I know that it is a very complex area, but it is about trying to get a grip on that.
Finance and Public Administration Committee
Meeting date: 12 September 2023
Liz Smith
Nonetheless, one of the criteria that would be used to judge whether we are successful is whether, overall, there is a net gain to the Scottish economy over a certain period of time, because that is obviously what is important.