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 1837 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michelle Thomson
That is a risk in itself, and given the slowness to respond, it is a critical risk. Somebody could litigate against you and saying that you are waiting on the Scottish Government is not a defence under the law.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michelle Thomson
Do you not think that there are risks? Down south, the tax will be linked to the completion certificate—people will not be able to get that until they have paid the tax—but that is not the plan here. That seems to be a kind of—
11:30Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michelle Thomson
What assessment have you made from a risk perspective, particularly from a corporate risk perspective, of the Supreme Court judgment earlier this year? Many organisations have left that with their HR departments, but it must be assessed as a corporate risk, given the potential for litigation. What has your approach been?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michelle Thomson
I have a final wee question about councils’ involvement. They are able to use section 75 as another mechanism for warding off bad behaviour. Are they involved in discussions on the issue?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michelle Thomson
Okay.
I appreciate that the active consideration has been given to developers, so that they get money in so that they can pay the tax. Build to rent is, obviously, a slightly different model. What consideration has been given to build to rent specifically? Obviously, it is also an important pathway to get us to the number of housing completions that we need.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michelle Thomson
Thank you for joining us—and thank you, Elaine, for all of your hard work in Revenue Scotland. You have created a culture that will influence and shape the organisation, which is very important.
Last year, I asked about the representation of, and the split between, men and women in the organisation. I can see that you have made determined attempts to improve that; I was heartened to hear about your new CEO and the two new board members. There is still a way to go in relation to the board and the audit and risk committee, which have 37 per cent and 20 per cent female representation. I can see that you have co-opted board members, too, because those are fixed-term positions. Aidan, will you state what your target is and give a sense of where you are in the journey towards that?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michelle Thomson
Good morning, minister. I have a few wee questions.
The Royal Incorporation of Architects in Scotland has commented on the use of what it called “quasi-hypothecation”. The RIAS subsequently wrote to the committee and, in explaining what it meant by that term, said that it thought that the legal basis was fairly “weak”. In other words, the RIAS would like to see it screwed down a lot more firmly that the intention—not just the policy intention, but the intention legally—is that the moneys raised from the levy must be spent on remediating cladding and not for any other purposes. Would you be willing to consider doing that?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michelle Thomson
Taking a risk-based approach will be very wise for all the areas that you have outlined.
I have a final wee question, which I also asked last year. Going back to the convener’s questions about digitisation, I asked you last year about your thinking on artificial intelligence. We are a year down the line. I have heard that some public sector organisations have said that their staff should not use AI at all, which seems somewhat luddite, but I want to get a sense of where you are at. A lot of people are routinely using Copilot, Gemini, ChatGPT or whatever, but where is your thinking on that this year?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michelle Thomson
I want to follow up on the issue that Craig Hoy raised. House-building companies commonly use special purpose vehicles, particularly for phasing—those are extremely common. Clearly, that represents a risk for your ability to collect. You mentioned connected party rules, which is the standard approach, but the issue is more complex than that, because payment will occur quite late on in the process and the Scottish Government has deliberately set that to be so. The usual remedy would be to ensure collection up front, as far as possible. That seems to me to be quite a risk. What assessment have you made of the risks around the cost of collection in that scenario? The other remedies that you have can be quite expensive and time consuming.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michelle Thomson
That is a standard sensible approach. I am trying to tease out the risks of the detail coming through in secondary legislation and you saying, “Oh, right. I wish we’d known that up front.” The figure that has been bandied around is £30 million, but the basis for that is pretty loose, and only time will tell.