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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.  

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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 22 January 2026
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Displaying 1407 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

Yes.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

If it is done in a targeted and specific way for a specific purpose, yes, of course.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

No, thanks.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

I would need to go and check the details on the specifics of that but there was quite an involved process to be gone through.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

As I said, anyone who is taking advantage of the incentives has to comply with all legal requirements. If you want me to follow up on anything more specific, I am happy to do so if you write to me, but that is the situation.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

Yes. However, looking at the context, the work in relation to investment zones and green ports has largely been focused on the attraction of international investment for cluster developments.

The package of £320 million from the UK Government includes money to cover the foregone loss of the cost for LBTT—that money is covered by the UK Government in any event. For the Scottish Government, it is all upside, because it is about the other revenue that you get from income tax or other taxes over time from the economic activity and its multiplier effects. There is no loss to the Scottish Government per se in that regard.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

I was heavily involved in the green ports process, but I was not involved in the investment zones process. My understanding, though, is that a rigorous assessment involving a number of criteria was undertaken jointly by the UK and Scottish Governments. There are two investment zones in Scotland and eight, I think, across England and Wales, and, in the process that was undertaken, there was an assessment of a number of factors and the decision was made on the basis agreed between the two Governments.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

As I have said, I was not involved in that process. My understanding is that a rigorous process was undertaken by the two Governments, with a number of criteria considered as to where the investment zones should be located.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

Certainly, the reliefs are broadly aligned in terms of the detail. I do not know whether there are any areas where they diverge, but my understanding is that they are aligned.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 6 January 2026

Ivan McKee

Do you have examples of specific companies that this applies to?