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Questions and answers

Parliamentary questions can be asked by any MSP to the Scottish Government or the Scottish Parliamentary Corporate Body. The questions provide a means for MSPs to get factual and statistical information.

Written questions must be answered within 10 working days (20 working days during recess)
Other questions such as Topical, Portfolio, General and First Minister's Question Times are taken in the Chamber

Urgent Questions aren't included in the Question and Answers search. There is a SPICe fact sheet listing Urgent and emergency questions.

Find out more about parliamentary questions

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Question reference: S5W-14582

Asked by: Willie Rennie, MSP for North East Fife, Scottish Liberal Democrats
Date lodged: Monday, 12 February 2018
Current Status: Answered by Derek Mackay on 27 February 2018

To ask the Scottish Government how many times Revenue Scotland has taken action under the general anti-avoidance rule that was established by the Revenue Scotland and Tax Powers Act 2014; how many schemes have been challenged (a) successfully and (b) unsuccessfully, and what their total value was.

This is an operational matter for Revenue Scotland and I have therefore asked the Chief Executive to respond directly to the member.

The Scottish Government’s approach to the devolved taxes demonstrates that we are serious about tackling tax avoidance in Scotland. Revenue Scotland has a statutory duty to protect revenue against tax fraud and tax avoidance and does this through robust compliance activity, including the application of the General Anti-Avoidance Rule. The GAAR is a specific compliance tool which can be deployed in specific circumstances but also operates as a deterrent against tax fraud and tax avoidance. It is recognised by stakeholders as being significantly wider than the UK General Anti-Avoidance Rule, which is based on the narrower test of ‘abuse’ rather than ‘artificiality’ of tax arrangements.

Question reference: S5F-02079

Asked by: Willie Rennie, MSP for North East Fife, Scottish Liberal Democrats
Date lodged: Monday, 26 February 2018
Current Status: Taken in the Chamber on 1 March 2018

Question to be taken in Chamber.

Question reference: S5F-02056

Asked by: Willie Rennie, MSP for North East Fife, Scottish Liberal Democrats
Date lodged: Monday, 19 February 2018
Current Status: Taken in the Chamber on 22 February 2018

Question to be taken in Chamber.

Question reference: S5O-01757

Asked by: Willie Rennie, MSP for North East Fife, Scottish Liberal Democrats
Date lodged: Wednesday, 31 January 2018
Current Status: Taken in the Chamber on 7 February 2018

To ask the Scottish Government whether the Cupar North relief road will be funded through the Tay Cities Deal.

Question reference: S5W-13655

Asked by: Willie Rennie, MSP for North East Fife, Scottish Liberal Democrats
Date lodged: Thursday, 04 January 2018
Current Status: Answered by Keith Brown on 30 January 2018

To ask the Scottish Government whether it will consider using the £20 million it has committed for Cupar North Development in the Tay Cities Deal plan to support alternative proposals in north east Fife.

The Scottish Government is committed to securing a City Region Deal for the Tay Cities as soon as possible, and we are currently considering all proposals and fully exploring all financing and funding options. A proposal to accelerate the Cupar Northern Bypass project is one of those put forward by the Tay Cities, but it is not possible, at this stage, for me to confirm details of which projects may or may not be included as part of the final deal.

Question reference: S5F-01985

Asked by: Willie Rennie, MSP for North East Fife, Scottish Liberal Democrats
Date lodged: Monday, 29 January 2018
Current Status: Taken in the Chamber on 1 February 2018

Question to be taken in Chamber.

Question reference: S5F-01946

Asked by: Willie Rennie, MSP for North East Fife, Scottish Liberal Democrats
Date lodged: Monday, 22 January 2018
Current Status: Taken in the Chamber on 25 January 2018

Question to be taken in Chamber.

Question reference: S5F-01881

Asked by: Willie Rennie, MSP for North East Fife, Scottish Liberal Democrats
Date lodged: Monday, 08 January 2018
Current Status: Taken in the Chamber on 11 January 2018

Question to be taken in Chamber.

Question reference: S5O-01646

Asked by: Willie Rennie, MSP for North East Fife, Scottish Liberal Democrats
Date lodged: Wednesday, 20 December 2017
Current Status: Taken in the Chamber on 10 January 2018

To ask the Scottish Government when fatal accident inquiries into the M9 crash and the death of Sheku Bayoh will be held.

Question reference: S5F-01851

Asked by: Willie Rennie, MSP for North East Fife, Scottish Liberal Democrats
Date lodged: Monday, 18 December 2017
Current Status: Taken in the Chamber on 21 December 2017

Question to be taken in Chamber.