Hansard

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 clarified. I am optimistic that the bill creates a strong statutory framework for devolved taxes, clearly defining the duties, rights and powers of the tax authority and taxpayers.

The framework is strongly underpinned by the principles of anti-avoidance, and the establishment of the anti-avoidance rule will enable the new body, revenue Scotland, to combat avoidance schemes that permit tax advantages. The approach is strongly supported by the Finance Committee and the Cabinet Secretary for Finance, Employment and Sustainable Growth.

Since the Parliament last debated the bill, the Finance Committee has considered amendments at stage two—more than 300 of them, as Iain Gray said. That involved a lengthy session with the cabinet secretary and his officials. The cabinet secretary demonstrated the importance of keeping fit as he nimbly responded to the myriad of amendments.

Many amendments related to minor technical or consequential issues and most concerned the drafting of the bill. For example, there was clarification that members of the Northern Ireland Assembly and National Assembly for Wales, like their Scottish and UK equivalents, are not eligible to stand for appointment to revenue Scotland, and that revenue Scotland must specifically address taxpayers and their agents in providing assistance and information. Tribunal procedures were clarified, in accordance with the Tribunals (Scotland) Act 2014.

Other amendments were lodged as a result of the committee’s scrutiny and recommendations. Of note are amendments to section 10, “Charter of standards and values” and section 13, “Use of information by Revenue Scotland”. Amendments were agreed to that will further protect taxpayers’ confidential information and ensure that revenue Scotland performs in an ethically sound manner.

Importantly, the general anti-avoidance framework was simplified following feedback from the committee’s consultations. Previously, three types of revenue Scotland officer had been proposed, but that has been refined and reduced to one. Revenue Scotland officers will now have the required specialist skills and level of seniority to adequately deal with the matters before them, which will ensure that procedures are dealt with and will eliminate unnecessary bureaucracy.

With the support of the committee and the cabinet secretary, as well as contributors such as the Scottish Trades Union Congress and Unison, further amendments were added to the general anti-avoidance rule. As it is the fundamental cornerstone of the bill, the amendments were carefully considered. In all, the changes will better secure the robustness of the legislation and ensure that it is fair.

I conclude by restating my firm support for the transfer of financial powers to the Scottish Parliament and by reiterating my thanks to my fellow committee members and all other contributors, notably the bill team and the Cabinet Secretary for Finance, Employment and Sustainable Growth. I believe that the bill is an important milestone that caters for the provision of future tax decisions being made in Scotland. It has been taken forward in a positive way by all parties in the Parliament, which was exemplified by the fact that there were no divisions at stage 3. I am sure that I speak for all my Finance Committee colleagues when I say that the bill has only whetted our appetite for further tax legislation in the months and years ahead.