Meeting of the Parliament 29 January 2015
It probably will not come as a great surprise to learn that we will not be supporting the bill at decision time today. We do not take that decision for any great affection or love for the community charge, as Mr Swinney rather lazily suggested. We do not do it because we have yet to catch up. We do it for reasons of principle and pragmatism.
The principle has been outlined by John Swinney himself—he has said it so many times in the chamber—that people should properly pay taxes for which they are liable. What he has not said before in the chamber is that that only applies to taxes with which he agrees or taxes that, in his view, are live.