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Every contribution to the Official Report — chamber and committee — searchable in one place. Pulled from data.parliament.scot, indexed for full-text search, linked through to every MSP.

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Showing 60 of 2,355,091 contributions. Latest 30 days: 148. Coverage: 12 May 1999 — 14 May 2026.

Richard Baker Lab Committee

Draft Budget 2016-17

I find that quite surprising, because we know what is happening and there is evidence about the drop in the number of transactions. I would feel quite surprised if that had no effect on the numbers for next year.

Richard Baker Lab Committee

Draft Budget 2016-17

The current forecast does not take account of what is happening in the north-east’s economy.

Richard Baker Lab Committee

Draft Budget 2016-17

Last year, the committee had evidence that the Aberdeen housing market will not return to its 2015 position for another five years. We also heard about the massive impact on non-residential property. If that comes through in the outturn figures for the current year, will it be...

Richard Baker (North East Scotland) (Lab) Lab Committee

Draft Budget 2016-17

I thank members of the Fiscal Commission for their report. I will cover one area: the capacity for the models that have been developed to take account of variations in regional economies, so I will be quite parochial. Lady Rice knows well the north-east economy, which is going...

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

This is my final question. The committee heard at its evidence session on 17 November about the Scottish Government’s plans to lay a package of secondary legislation in the autumn, having involved stakeholders. Can you, or a member of your team, minister, enlighten the committ...

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

Thank you. I think that we would like to be reassured that the section 104 order is on track. However, as you have described the situation, that appears to be so.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

Thank you. The committee has also heard from officials about what was described as a “marginal hole” that would be created in the law of England and Wales should a section 104 order not be made. That issue has been part of the committee’s consideration around the timescale for...

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

Thank you, Mr Clark. To follow up that matter, the minister explained the reasoning behind the approach that he had taken and the consequential approach on legislation. Is there still a danger that stakeholders will be confused, given the recent changes that were introduced th...

Richard Baker (North East Scotland) (Lab) Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

Good morning, minister. We have heard about the difficulties that users of the current bankruptcy legislation face, given the wide-ranging reforms that have been introduced by the Bankruptcy and Debt (Advice) (Scotland) Act 2014—BADAS, as it is known on the streets—and by oth...

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

Those very helpful comments will help our deliberations, and we hope that they will be noted by the Government, too.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

Given that the intention is to make the legislation more user friendly, that would seem to defeat the purpose.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

The point is well made. I note that you, too, are concerned about abbreviations, Mr Menzies.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

Highlighting those points has been very helpful, and I hope that ministers take note of them as the bill progresses. I see that Mr Menzies has also raised the same concerns about the use of the phrase “fall asleep” that Rachel Grant has outlined.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

No, we are very alert.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

You think that people understand how it is interpreted, so, in that sense, it is a robust term.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

I have a question for Rachel Grant. The R3 submission expresses concern about inconsistency in the language used, in particular the terms “forthwith” and “without delay”. The committee, too, identified that as an issue. Will you expand on your concerns in that regard? Are ther...

Richard Baker Lab Committee

“The work of the Delegated Powers and Law Reform Committee in 2014-15”

But it is fair to say that the Scottish Government, in looking at which bills might be brought forward in the next session, is taking advice from the commission on what it views as the priorities. The commission may have drafted some of the legislation a long time ago, so it m...

Richard Baker Lab Committee

“The work of the Delegated Powers and Law Reform Committee in 2014-15”

I guess that that will be partially down to the new committee structures—whatever they are—that are brought into effect.

Richard Baker Lab Committee

“The work of the Delegated Powers and Law Reform Committee in 2014-15”

So, on that basis, you are already looking ahead at which bills could be brought forward in the next session of Parliament. 11:00

Richard Baker Lab Committee

“The work of the Delegated Powers and Law Reform Committee in 2014-15”

At the beginning, you said that you would welcome our thoughts on Scottish Law Commission bills. I certainly think that the process through which the committee has taken on Scottish Law Commission bills has been very productive, and I am sure that other members of the committe...

Richard Baker Lab Committee

“The work of the Delegated Powers and Law Reform Committee in 2014-15”

So stakeholders are involved in that, but you are confident that you can work to that timescale to complete that work.

Richard Baker (North East Scotland) (Lab) Lab Committee

“The work of the Delegated Powers and Law Reform Committee in 2014-15”

You will be aware, minister, that the committee has expressed concern about the inconsistency in the drafting of ancillary powers. That concern has arisen in relation to a number of bills, and it arose in the committee again quite recently. Obviously, we believe that, where th...

Richard Baker Lab Committee

Scottish Rate of Income Tax

That is helpful. Thank you very much.

Richard Baker Lab Committee

Scottish Rate of Income Tax

That helpfully leads me on to my final question, which is to Rain Newton-Smith. If I heard her rightly in her response to the convener, she said that the CBI does not normally comment on personal taxation or income tax and that it focuses on business taxation more generally. T...

Richard Baker Lab Committee

Scottish Rate of Income Tax

You are saying, however, that it is a factor and has an impact on business.

Richard Baker Lab Committee

Scottish Rate of Income Tax

That is an encouraging response. One of the concerns that I have had as we take evidence is that we will have new tax powers, but we have very little evidence or encouragement from people who are involved in the economy and stakeholder groups that the SRIT should be changed or...

Richard Baker Lab Committee

Scottish Rate of Income Tax

That notwithstanding, do you think that business organisations such as the Scottish Retail Consortium will have more to say on SRIT in the future, or will there always be a reluctance to comment on it compared with other taxes that are under Scottish Government control?

Richard Baker Lab Committee

Scottish Rate of Income Tax

Thank you. David Lonsdale raised the issue of forecasting future SRIT levels for businesses. You talked with the convener about the philosophical direction, and about how the Government might indicate its approach. Would it be helpful to hear from Government about more than th...

Richard Baker Lab Committee

Scottish Rate of Income Tax

Is your instinct that that attitude might change once the SRIT becomes established, or do you think that there will be continuing concern about variation because of the impact on business? Is that difficult to assess?

Richard Baker (North East Scotland) (Lab) Lab Committee

Scottish Rate of Income Tax

There are a few questions that still remain to be asked, so I will take the opportunity to come in. I want to investigate further the points that Susan Love discussed with the convener. You said that most of your membership who responded to your consultation do not at this po...

Richard Baker Lab Chamber

Marischal Square

The wider debate on the future of Aberdeen city centre will continue because it is such an important issue for the future of the city—on that we can all agree. I know that there is also broad agreement on the need for an Aberdeen city region deal. That is important given th...

Richard Baker Lab Chamber

Marischal Square

Richard Baker Lab Chamber

Marischal Square

The work is proceeding, but doubtless the wider debate—

Richard Baker Lab Chamber

Marischal Square

I do not have time—I apologise. An important element concerns the finances that will accrue to the council through the Marischal Square project. Given that our city council receives significantly lower levels of funding than other local authorities, that must be a key conside...

Richard Baker Lab Chamber

Marischal Square

That is not what I have heard at all. Of the great majority of people in Aberdeen to whom I speak, no one has expressed to me the idea that the development will be detrimental in comparison with St Nicholas house. Indeed, I expect that even some of the members who have said in...

Richard Baker (North East Scotland) (Lab) Lab Chamber

Marischal Square

I, too, congratulate Kevin Stewart on bringing the debate to the chamber. The future of Aberdeen city centre is an extremely important issue and rightly excites strong opinions, including those from the reject Marischal Square development campaign group, whom I welcome to the ...

Richard Baker Lab Committee

Block Grant Adjustment

So we are in a world of multiple hypotheticals.

Richard Baker Lab Committee

Block Grant Adjustment

Richard Baker Lab Committee

Block Grant Adjustment

Fine. That may not be the—

Richard Baker Lab Committee

Block Grant Adjustment

Would that approach be unfair to the rest of the UK, in effect?

Richard Baker Lab Committee

Block Grant Adjustment

Given that, and given that the Barnett formula currently protects Scotland for its lack of population growth relative to the rest of the UK, what are your further thoughts on why the per capita indexed deduction system does not pass the test of taxpayer fairness? Further on...

Richard Baker Lab Committee

Block Grant Adjustment

We are debating future tax levels in Scotland with the new powers, but there has been little indication from the Scottish Government or others of whether, with those powers, there will be any big move to cut tax rates to attract more people into Scotland. The committee has hea...

Richard Baker Lab Committee

Block Grant Adjustment

Gentlemen, I ask you to imagine that you are speaking to a layperson—somebody who might not have immediately identified your inaccurate equation. It seems that the concerns that we have seen in the media about the impact on the Scottish budget have related to the indexed deduc...

Richard Baker Lab Committee

Scottish Fiscal Commission Bill: Stage 1

I shall spare the cabinet secretary from having to go back round the houses on this issue.

Richard Baker Lab Committee

Scottish Fiscal Commission Bill: Stage 1

I do not want to labour the point about forecasts because it has been debated before, but do you accept that in other countries—for example, Sweden—there are a multiplicity of forecasts, which does not seem to diminish the quality of analysis of the economy, or of debate in Pa...

Richard Baker Lab Committee

Scottish Fiscal Commission Bill: Stage 1

For clarification, I take it that you would not expect to have much dialogue with the Fiscal Commission about the content of the report and that it would simply be a matter of the Government receiving it for information.

Richard Baker Lab Committee

Scottish Fiscal Commission Bill: Stage 1

So, the Government should get the report about four days before publication.

Richard Baker (North East Scotland) (Lab) Lab Committee

Scottish Fiscal Commission Bill: Stage 1

I have two very quick questions. First, there has been some debate about whether the SFC’s report should go to the Government a few days before its publication or on the same day as it goes to everybody else. Do you have any strong views on that?

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

I am sure that we will all read it page by page.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

The priority has been to ensure that the bill can be easily used and the legislation understood in the most accessible ways.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

Thank you. Generally, can you explain the approach that has been taken to the definitions that are used in the bill and where those are defined? Is the approach that has been taken consistent overall? If it is not consistent overall, is there some particular reason for the inc...

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

It is not a huge point, and you might give further consideration to it.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

So you might consider changing your approach on that.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

You wanted to make it more user friendly.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

The definition of “debt advice and information package” has been moved to the interpretation section of the bill. That does not appear to be consistent with the approach that is taken to other definitions that are used in parts 1 to 4, which are restated where they appear in t...

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

Thank you very much.

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

As the convener touched on at the beginning of the meeting, drafting the bill has been an immense task given the scale of the consolidation that you have undertaken. As part of what has been achieved, was a checking and quality assurance process in place to ensure an accurate ...

Richard Baker Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

You have mentioned some barriers and challenges that you found in applying the principle of consistency to the drafting of the bill. Were there any other areas—to do with application or the overarching principles—in which you found challenges and difficulties in achieving your...

Richard Baker (North East Scotland) (Lab) Lab Committee

Bankruptcy (Scotland) Bill: Stage 1

Good morning, gentlemen. My first question is about the general approach to the drafting of the bill. Did any overarching aims or principles inform the approach that has been taken to drafting the bill?

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Committee

Finance Committee 06 January 2016

06 Jan 2016 · S4 · Finance Committee

Item of business

Draft Budget 2016-17

Baker, Richard Lab North East Scotland Watch on SPTV

I find that quite surprising, because we know what is happening and there is evidence about the drop in the number of transactions. I would feel quite surprised if that had no effect on the numbers for next year.

In the same item of business

The Convener SNP

Let us get the show back on the road. We will now take evidence on the draft budget 2016-17 from the Scottish Fiscal Commission. We are joined by Lady Susan ...

Lady Susan Rice CBE (Scottish Fiscal Commission)

Thank you very much for having us back so soon after our last visit to the committee. On behalf of the commission, I offer you all good wishes for the new ye...

The Convener SNP

Thank you very much, Lady Rice. Professor Leith, is there anything that you wish to add at this point?

Professor Campbell Leith (Scottish Fiscal Commission)

The Convener SNP

The report is excellent and comprehensive. It fulfils the transparency criteria because you have given great detail on all the meetings that you have had, wi...

There are two aspects to that. The first is the importance of the Best and Kleven work, which Campbell Leith is best equipped to speak to. The other is highl...

Professor Leith

The Best and Kleven paper is an academic paper that looks at the impact on the property market of changing property transaction taxes. It is one of a relativ...

The Convener SNP

Okay. Thank you for that. Paragraph 3.5 of the report states: “What drove the Commission’s initial concerns is that the current forecasting methods essent...

Professor Leith

The current approach to forecasting residential LBTT revenues is essentially built up from a forecast for house prices and a forecast for transactions, which...

The Convener SNP

Okay. Thank you for that. In terms of non-domestic rates income, paragraph 5.4 of the SFC report states: “In the forecasting of buoyancy for the 2015-16 D...

Professor Leith

Okay. Last year, the Scottish Government approached the issue of forecasting buoyancy by starting from the long-run average, then it looked at a range of eco...

The Convener SNP

Thank you for that comprehensive answer. I move on to the additional land and buildings transaction tax, which is new for 2016-17. Paragraph 7.1 of your rep...

Professor Leith

The figures are from the Scottish Government; we are talking through the various adjustments that the Government has made to the underlying forecast. There i...

The Convener SNP

That is fine. In the section of your report entitled “Improving the Forecasting Process”, you say in paragraph 8.2: “data limitations may place a constrain...

Professor Leith

A number of improvements have been made in data availability through the years. For the buoyancy figures, we now have a longer historical time series, albeit...

The Convener SNP

You would also like more emphasis on behavioural responses.

Professor Leith

I will add a footnote to what Campbell Leith said. There might be instances in which it is not possible to get data. For example, at the high end of property...

The Convener SNP

I will now open out the session. The first colleague to ask questions will be John Mason.

John Mason (Glasgow Shettleston) (SNP) SNP

Thank you for your report, which makes good reading. I picked out a few things on my way through it. Lady Rice mentioned having a protocol. That is referred ...

I am searching for the right word, which might not be a technical word. The purpose of the protocol is to respond to some conversations that we have had with...

John Mason SNP

That is helpful. There will probably be an agreement between the commission and the Government, but the protocol will give the commission’s angle on how it v...

The protocol will set out how we intend to do our work.

Professor Leith

The way in which we develop the protocol will be contingent on the remit that we ultimately get from the Scottish Fiscal Commission Bill and the response to ...

John Mason SNP

I will come back to that later, but first I will turn to other specifics. Paragraph 3.5 on page 8 of the SFC’s report highlights concerns “that the current ...

Professor Leith

The nuts and bolts of forecasting are about discerning what is going on and discerning whether something is a long-term trend or whether there are just cycli...

John Mason SNP

If a new trend is starting, surely it is impossible to predict.

Professor Leith

There are techniques for identifying time variation in trends, so people can see that a historical trend no longer applies to the current data releases.

John Mason SNP

So it is a question of picking up a new trend once it has started.

Professor Leith

It depends. In simple statistical models, techniques can be used that allow people to pick up new trends as they develop. The idea is that turning points are...