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Showing 60 of 2,096,445 contributions. Latest 30 days: 3,975. Coverage: 12 May 1999 — 11 Jun 2026.
Speaker unknown Chamber
11 Jun 2026
Decision Time
17:18
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
That concludes decision time.17:31The rest of this Official Report will be published progressively as soon as the text is available.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
The final question is, that motion S7M-00346, in the name of Jamie Hepburn, on behalf of the Parliamentary Bureau, on committee membership, be agreed to.Motion agreed to,That the Parliament agrees the membership of committees of the Parliament as follows—Climate Action Committ...
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
The result of the division on motion S7M-00309, in the name of Ivan McKee, on public service reform and empowering staff, service users and local communities, as amended, is: For 67, Against 25, Abstentions 26.Motion, as amended, agreed to,That the Parliament welcomes that the...
Speaker unknown Chamber
11 Jun 2026
Decision Time
ForAdam, George (Paisley) (SNP)Adam, Karen (Banffshire and Buchan Coast) (SNP)Adamson, Clare (Motherwell and Wishaw) (SNP)Ahmed, Irshad (Edinburgh and Lothians East) (Lab)Anderson, Heather (Dundee City West) (SNP)Arthur, Tom (Renfrewshire West and Levern Valley) (SNP)Baillie, ...
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
Your vote has been recorded.
David Green (Caithness, Sutherland and Ross) (LD) LD Chamber
11 Jun 2026
Decision Time
On a point of order, Presiding Officer. I am sorry—I could not connect to the voting app. I would have abstained.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
There will be a division.The vote is closed.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
The sixth question is, that motion S7M-00309, in the name of Ivan McKee, on public service reform and empowering staff, service users and local communities, as amended, be agreed to. Are we agreed?Members: No.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
The result of the division on amendment S7M-00309.1, in the name of David Green, is: For 36, Against 67, Abstentions 16.Amendment disagreed to.
Speaker unknown Chamber
11 Jun 2026
Decision Time
ForBannerman, Max (Highlands and Islands) (Reform)Baxter, Andrew (Skye, Lochaber and Badenoch) (LD)Beresford, Senga (South Scotland) (Reform)Bland, Amanda (Central Scot and Lothians West) (Reform)Briggs, Miles (Edinburgh and Lothians East) (Con)Carson, Finlay (Galloway and Wes...
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
Your vote will be recorded.
Duncan Dunlop (South Scotland) (LD) LD Chamber
11 Jun 2026
Decision Time
On a point of order, Presiding Officer. I apologise—my vote was not recorded. I would have voted yes.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
There will be a division.The vote is closed.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
The fifth question is, that amendment S7M-00309.1, in the name of David Green, which seeks to amend motion S7M-00309, in the name of Ivan McKee, on public service reform and empowering staff, service users and local communities, be agreed to. Are we agreed?Members: No.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
The result of the division on amendment S7M-00309.5, in the name of Murdo Fraser, is: For 26, Against 91, Abstentions 0.Amendment disagreed to.
Speaker unknown Chamber
11 Jun 2026
Decision Time
ForBannerman, Max (Highlands and Islands) (Reform)Beresford, Senga (South Scotland) (Reform)Bland, Amanda (Central Scot and Lothians West) (Reform)Briggs, Miles (Edinburgh and Lothians East) (Con)Carson, Finlay (Galloway and West Dumfries) (Con)Currie, Victor (Highlands and Is...
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
There will be a division.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
The next question is, that amendment S7M-00309.5, in the name of Murdo Fraser, which seeks to amend motion S7M-00309, in the name of Ivan McKee, on public service reform and empowering staff, service users and local communities, be agreed to. Are we agreed?Members: No.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
The result of the division on amendment S7M-00309.2, in the name of Lorna Slater, is: For 66, Against 27, Abstentions 26.Amendment agreed to.
Speaker unknown Chamber
11 Jun 2026
Decision Time
ForAdam, George (Paisley) (SNP)Adam, Karen (Banffshire and Buchan Coast) (SNP)Adamson, Clare (Motherwell and Wishaw) (SNP)Anderson, Heather (Dundee City West) (SNP)Arthur, Tom (Renfrewshire West and Levern Valley) (SNP)Barratt, David (Cowdenbeath) (SNP)Beattie, Colin (Midlothi...
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
There will be a division.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
The next question is, that amendment S7M-00309.2, in the name of Lorna Slater, which seeks to amend motion S7M-00309, in the name of Ivan McKee, on public service reform and empowering staff, service users and local communities, be agreed to. Are we agreed?Members: No.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
The result of the division on amendment S7M-00309.4, in the name of Malcolm Offord, is: For 17, Against 92, Abstentions 9.Amendment disagreed to.
Speaker unknown Chamber
11 Jun 2026
Decision Time
ForBannerman, Max (Highlands and Islands) (Reform)Beresford, Senga (South Scotland) (Reform)Bland, Amanda (Central Scot and Lothians West) (Reform)Currie, Victor (Highlands and Islands) (Reform)Kerr, Thomas (Glasgow) (Reform)Kirkwood, David (South Scotland) (Reform)Langan, Jam...
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
There will be a division.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
I remind members that, if the amendment in the name of Malcolm Offord is agreed to, the amendment in the name of Murdo Fraser will fall.The next question is, that amendment S7M-00309.4, in the name of Malcolm Offord, which seeks to amend motion S7M-00309, in the name of Ivan M...
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
The result of the division on amendment S7M-00309.3, in the name of Michael Marra, is: For 94, Against 15, Abstentions 9.Amendment agreed to.
Speaker unknown Chamber
11 Jun 2026
Decision Time
ForAdam, George (Paisley) (SNP)Adam, Karen (Banffshire and Buchan Coast) (SNP)Adamson, Clare (Motherwell and Wishaw) (SNP)Ahmed, Irshad (Edinburgh and Lothians East) (Lab)Anderson, Heather (Dundee City West) (SNP)Arthur, Tom (Renfrewshire West and Levern Valley) (SNP)Baillie, ...
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
Okay, thank you.
Lorna Slater (Edinburgh Central) (Green) Green Chamber
11 Jun 2026
Decision Time
My apologies, Presiding Officer. That was left over from when the app was not working.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
We come to the vote on amendment S7M-00309.3, in the name of Michael Marra, which seeks to amend motion S7M-00309, in the name of Ivan McKee. Members should cast their vote now.The vote is closed.We have a point of order from Lorna Slater.
The Presiding Officer NPA Chamber
11 Jun 2026
Decision Time
There will be a division. There will be a short suspension to allow members to access the digital voting system.17:18Meeting suspended.17:21On resuming—
The Presiding Officer (Kenneth Gibson) NPA Chamber
11 Jun 2026
Decision Time
There are seven questions to be put as a result of today’s business. The first question is, that amendment S7M-00309.3, in the name of Michael Marra, which seeks to amend motion S7M-00309, in the name of Ivan McKee, on public service reform and empowering staff, service users ...
The Presiding Officer NPA Chamber
11 Jun 2026
Parliamentary Bureau Motion
The question on the motion will be put at decision time.
Jamie Hepburn SNP Chamber
11 Jun 2026
Parliamentary Bureau Motion
I hate to disappoint Ivan McKee, but his speech was not the last speech before the world cup. I will also undoubtedly disappoint other members given that we are looking to get out, but I will not take too long.Members will be aware that standing orders require the Parliamentar...
The Presiding Officer NPA Chamber
11 Jun 2026
Parliamentary Bureau Motion
Go on—why not?
The Minister for Parliamentary Business and Veterans (Jamie Hepburn) SNP Chamber
11 Jun 2026
Parliamentary Bureau Motion
I will move and speak to the motion, Presiding Officer.
The Presiding Officer (Kenneth Gibson) NPA Chamber
11 Jun 2026
Parliamentary Bureau Motion
The next item of business is consideration of Parliamentary Bureau motion S7M-00346, on committee membership. I ask Jamie Hepburn, on behalf of the Parliamentary Bureau, to move the motion.17:16
The Presiding Officer NPA Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
That concludes the debate on public service reform and empowering staff, service users and local communities.
Ivan McKee SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
Does Mr Kerr want to intervene? I will get the time back, so I am happy to take his point. No, he does not. Okay.We have already saved more than £50 million on estates. I thought that it was 12, but we have now, in fact, shut 13 Scottish Government buildings. Murdo Fraser has ...
The Presiding Officer NPA Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
Mr Kerr, you know to try to intervene rather than to attack from a sedentary position.
Ivan McKee SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
I think that the confusion is more broad. The Reform manifesto talks about getting rid of all 130 public bodies—or “quangos”, as they call them. However, there is also a recognition from across the Reform benches that those public bodies—whether Police Scotland, the court syst...
Victor Currie (Highlands and Islands) (Reform) Reform Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
Does the cabinet secretary recall that Max Bannerman’s point on community wind farms was that they do not rely on subsidies? Therefore, it forms no contradiction in Reform policy on our opposition to net zero.
Ivan McKee SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
Yes. David Barratt also draws out the important point that the inconsistency in the Reform position is quite apparent. Reform members say in their amendment that we should not be talking about this stuff, and then they go on to talk about it from very different and contradicto...
David Barratt SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
—renewable energy schemes and for community-owned wind. Does the cabinet secretary agree that that is not the kind of reform that we need?
The Presiding Officer NPA Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
Hello. It is not a speech within a speech. It is an intervention.
David Barratt SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
In moving the Reform amendment, Malcolm Offord stated that the Scottish Government should have no remit on net zero and energy, and he suggested cutting public bodies that are responsible for related areas. In contrast, Max Bannerman noted the value of community wind power in ...
Ivan McKee SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
I will take David Barratt’s intervention, and then I will go on to talk about those other contributions.
David Barratt (Cowdenbeath) (SNP) SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
Will the cabinet secretary take an intervention?
Ivan McKee SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
In principle, we need stability of funding and to recognise the great work that happens in community organisations, which I see every week in my constituency. That work is absolutely critical, because those organisations are, to a large extent, the front line, and their abilit...
Bob Doris SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
I commend the comments on the third sector that we have heard in the chamber this afternoon. I draw the cabinet secretary’s attention to the Social Justice and Social Security Committee’s report on funding of the third and voluntary sectors, and I highlight the longer-term fun...
Ivan McKee SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
On reflection, I am happy with the extent of the contributions that we have heard this afternoon. As I indicated at the outset, I was keen to hear from members, and that is what has happened for the most part. I will try to pick my way through the mind map that I have in front...
The Presiding Officer (Kenneth Gibson) NPA Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
Before I call the cabinet secretary, I say to members that, if they seek to make an intervention, they should remember to stand up and ask to make an intervention. I notice that buttons are pressed but, sometimes, the speakers do not see who is trying to intervene.17:05
The Deputy Presiding Officer (Clare Adamson) SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
We move to the open debate.15:58
Alyn Smith (Stirling) (SNP) SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
I congratulate Ivan McKee—I will call him super Ivan, given the scale of his task, based on his speech and the vision that he has set out today.From listening to colleagues from across the chamber, I am struck that there is a lot of common ground here, and I think that we need...
David Green (Caithness, Sutherland and Ross) (LD) LD Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
I begin by welcoming the cabinet secretary to his new role and wishing him well. As we have already heard, Mr McKee has been handed what might become the defining task of this Government, which is tackling the £5 billion black hole in Scotland’s finances. As Murdo Fraser has j...
The Deputy Presiding Officer (Clare Adamson) SNP Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
I call Murdo Fraser, who joins us online.15:47
Michael Marra Lab Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
I point gently to the fact that Alyn Smith’s party had an outright majority in the Parliament for one of those parliamentary sessions, so not having had the numbers is not a foolproof excuse.Alyn Smith will find common ground across different areas. My note of caution to him w...
Murdo Fraser (Mid Scotland and Fife) (Con) Con Chamber
11 Jun 2026
Public Service Reform (Staff, Service Users and Local Communities)
I should explain that I am having to contribute remotely today due to a family issue; otherwise, I would be in the chamber.I welcome Ivan McKee to his new role as Cabinet Secretary for Public Service Reform. I know that he is keen to dispel the notion that he is here as an axe...
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Committee

Finance and Public Administration Committee 03 February 2026 [Draft]

03 Feb 2026 · S6 · Finance and Public Administration Committee
Item of business
Subordinate Legislation
Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [Draft]
Do you have an idea of what level of disincentive we are talking about?

In the same item of business

The Convener (Kenneth Gibson) SNP
Good morning, and welcome to the fifth meeting in 2026 of the Finance and Public Administration Committee. We have three pieces of subordinate legislation to...
The Minister for Public Finance (Ivan McKee) SNP
Absolutely. Good morning. I am delighted to be back.The Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulatio...
The Convener SNP
Thank you for that brief but helpful opening statement.You touched on the fact that the instrument aims to“ensure that transactions do not give rise to a tax...
Ivan McKee SNP
The structure of these transactions is such that individual investors own part of an entity that then owns the property. Therefore, if individual investors a...
The Convener SNP
If this statutory instrument does not pass, there would be a disincentive to invest in Scotland. Is that what you are saying?
Ivan McKee SNP
It removes a disincentive to invest in Scotland.
The Convener SNP
Do you have an idea of what level of disincentive we are talking about?
Ivan McKee SNP
We do not know, because obviously no transactions are happening at the moment. The Scottish Fiscal Commission has said that it is below the materiality thres...
The Convener SNP
Are you expecting a boost in investment if this is implemented?
Ivan McKee SNP
My officials might have more to say on that, but I will be honest and say that I do not expect that it will be a huge boost. It is, however, an exercise that...
John Mason (Glasgow Shettleston) (Ind) Ind
I wonder whether there could be a loophole here for people to avoid tax. If the land was owned by A and B and, separately, A sold to C, and B sold to D, ther...
Ivan McKee SNP
These schemes are regulated by the Financial Conduct Authority. It is a strict process to be identified as such. I understand what Mr Mason is saying, but I ...
Laura Parker (Scottish Government)
To clarify, the initial acquisition of property into the fund is still subject to LBTT, even when the exemption is in place. It is about the transfer of exis...
John Mason Ind
The fund is still there, but it could be owned by completely different people and there would be no tax. Is that right?
Laura Parker
The way that the funds are set out is that there is the fund manager and the fund depository, which is an independent entity that manages the assets on behal...
John Mason Ind
If the convener and I were to set up a fund and buy some land, and then we both sold to Mr Harvie and Ms Smith, no tax would be payable because the fund woul...
Laura Parker
No. If you sold the asset outwith the fund—
John Mason Ind
No. I am saying that you would be selling the units in the fund, not the asset.
Ivan McKee SNP
You would have to get it FCA approved, Mr Mason.
John Mason Ind
Okay. I will not pursue that any further.
The Convener SNP
I think that you should have a good go, if I am honest.
Patrick Harvie (Glasgow) (Green) Green
Good morning. I am still a wee bit unclear about the purpose of all this.I understand from the policy note what the Government’s policy is, but I do not unde...
Ivan McKee SNP
They would still pay tax if they were transferring the asset out of the fund. The fund is the entity that owns the property, as any other investment vehicle ...
Patrick Harvie Green
It still sounds as though we are talking about dressing up a property investment as a financial investment. What is the purpose of it?
Ivan McKee SNP
The purpose is to attract more investment into Scotland in relation to property.
Patrick Harvie Green
You could do that by exempting lots of people from paying their taxes.
Ivan McKee SNP
It is to do with the structure of those funds. The individual is buying not the property itself but a unit share in a fund that is then buying the property.
Patrick Harvie Green
Thank you.
The Convener SNP
Item 2 is our formal consideration of the motion on the instrument. I invite the minister to speak to and move motion S6M-20588.That the Finance and Public A...
The Convener SNP
Would you like to speak to the motion, minister?