Chamber
Meeting of the Parliament 19 August 2014
19 Aug 2014 · S4 · Meeting of the Parliament
Item of business
Revenue Scotland and Tax Powers Bill
Iain Gray said that today marked the conclusion of the trilogy of bills. That got me thinking. There is Peter May, that great Scots author, responsible for the Lewis trilogy of “The Blackhouse”, “The Lewis Man” and “The Chessmen”, and there is John Swinney, responsible for the trilogy of the Land and Buildings Transaction Tax (Scotland) Bill, the Landfill Tax (Scotland) Bill and the Revenue Scotland and Tax Powers Bill. It is not much of a sequel to other trilogies, but it is nonetheless very important legislation.
In the same item of business
The Deputy Presiding Officer (John Scott)
Con
The next item of business is a debate on motion S4M-10822, in the name of John Swinney, on the Revenue Scotland and Tax Powers Bill. 15:44
The Cabinet Secretary for Finance, Employment and Sustainable Growth (John Swinney)
SNP
The Revenue Scotland and Tax Powers Bill has two main purposes. First, it will establish revenue Scotland as the tax authority responsible for the collection...
Iain Gray (East Lothian) (Lab)
Lab
In the stage 1 debate, I quoted Albert Einstein, as I do whenever I am given the opportunity. Einstein said: “The hardest thing in the world to understand i...
Gavin Brown (Lothian) (Con)
Con
It has been interesting and rewarding to be involved with the bill. I am extremely grateful to Professor Gavin McEwen, who gave expert advice to the Finance ...
Kenneth Gibson (Cunninghame North) (SNP)
SNP
I thank the people who have been involved in the bill’s progress: the members of the Finance Committee; committee clerks; the committee’s adviser, Professor ...
The Deputy Presiding Officer
Con
Microphone, Mr Gibson.
Kenneth Gibson
SNP
I apologise.
The Deputy Presiding Officer
Con
That is much better. We can hear you now.
Kenneth Gibson
SNP
I can see how much attention members have been paying to my speech, given that I am about a third of the way through and I have only just realised that they ...
The Deputy Presiding Officer
Con
Everyone was just enjoying you being quiet.
Kenneth Gibson
SNP
That is a great vote of confidence. Perhaps I should sit down now. Under the bill, the relationship between the tax authority and taxpayers will be clarifie...
Michael McMahon (Uddingston and Bellshill) (Lab)
Lab
According to Denis Healey, “The difference between tax avoidance and tax evasion is the thickness of a prison wall.” The former chancellor was absolutely r...
Willie Rennie (Mid Scotland and Fife) (LD)
LD
I am grateful to the committee, the advisers, the clerks and the Government officials for their detailed work over a long time. It is striking that this aft...
John Mason (Glasgow Shettleston) (SNP)
SNP
I am pleased to be able to take part in the debate. Taxation may not be everyone’s most exciting topic, but I find it extremely interesting, and the bill is ...
The Deputy Presiding Officer (Elaine Smith)
Lab
That brings us to the closing speeches. I call Gavin Brown. 16:23
Gavin Brown
Con
If that was John Mason being optimistic about the tax system, I hope that I am not here on the day when he is pessimistic. Quite rightly, this has been a br...
Malcolm Chisholm (Edinburgh Northern and Leith) (Lab)
Lab
Iain Gray began his speech by quoting Einstein, to the effect that “The hardest thing in the world to understand is the income tax.” To be perfectly honest...
The Deputy Presiding Officer
Lab
I remind Parliament that our debates this afternoon are on a follow-on basis and therefore I trust that all members will be in the chamber for the next debat...
John Swinney
SNP
Iain Gray said that today marked the conclusion of the trilogy of bills. That got me thinking. There is Peter May, that great Scots author, responsible for t...
Iain Gray
Lab
In the spirit of the famous game “Scissors, paper, stone”, the fact is that Peter May’s product will eventually end up in landfill and be subject to the land...
John Swinney
SNP
It will not for a long time, I hope. Today’s debate has been a welcome conclusion to a really good parliamentary process. I thank the bill team for their wo...