Hansard

The Presiding Officer (Tricia Marwick) NPA

The next item of business is a debate on motion S4M-15694, in the name of John Swinney, on the Land and Buildings Transaction Tax (Amendment) (Scotland) Bill...

The Deputy First Minister and Cabinet Secretary for Finance, Constitution and Economy (John Swinney) SNP

I am pleased to open the debate on the general principles of the Land and Buildings Transaction Tax (Amendment) (Scotland) Bill, which I introduced on 27 Jan...

The Presiding Officer NPA

I call on Kenneth Gibson to speak on behalf of the Finance Committee. 17:57

Kenneth Gibson (Cunninghame North) (SNP) SNP

It is with pleasure that I speak on behalf of the Finance Committee in this stage 1 debate on the Land and Buildings Transaction Tax (Amendment) (Scotland) B...

Jackie Baillie (Dumbarton) (Lab) Lab

I welcome much of what the cabinet secretary had to say in his speech, and his recognition of the Finance Committee’s recommendations and the concerns expres...

John Mason (Glasgow Shettleston) (SNP) SNP

Does Jackie Baillie accept that the supplement is a good method by which to protect local people from second home owners?

Jackie Baillie Lab

I do, and if there was any lack of clarity about that, I apologise to the member. I absolutely accept that, but there are unintended consequences that we sho...

Gavin Brown (Lothian) (Con) Con

It appears that, both north and south of the border, the measure is far more complex than it first appeared when it was announced in the autumn statement. I ...

Mark McDonald (Aberdeen Donside) (SNP) SNP

Gavin Brown will accept that, in committee, I asked for empirical evidence to support that supposition but none was forthcoming. Therefore, although the sugg...

Gavin Brown Con

Mr McDonald makes a fair point. We do not have empirical evidence, but there is anecdotal evidence, which we got from a number of witnesses. That is one of t...

The Presiding Officer NPA

You will have the opportunity to return to that issue in about four minutes’ time, Mr Brown. Laughter. I call Mark McDonald. You have four minutes, but you...

Mark McDonald (Aberdeen Donside) (SNP) SNP

Oh, gosh. I am now under pressure to give Gavin Brown time to collect his thoughts for his summing-up speech, and perhaps—who knows?—to give him some content...

The Presiding Officer NPA

Thank you, Mr McDonald. You actually got to four minutes and 45 seconds, so you did quite well. We now go to the wind-up speeches—Gavin Brown has four minute...

Gavin Brown Con

I have to say that it has been a fairly short debate. I want to return to the issue of the accidental second-home owner, because I genuinely think that that...

The Presiding Officer NPA

Thank you, Mr Brown. Come May, I will not have any constituents either. 18:27

Lesley Brennan (North East Scotland) (Lab) Lab

I will sum up for the Labour group. It has been a very short debate, but we have heard the key points. During evidence sessions, the Finance Committee heard...

John Swinney SNP

I am always delighted to be able to provide Jackie Baillie with helpful advice. I am not sure whether she was seeking advice, but she asked me whether a char...

Jackie Baillie Lab

Will the Deputy First Minister give way?

John Swinney SNP

I will be happy to provide Jackie Baillie with more advice.

Jackie Baillie Lab

Does that mean than an incoming worker, who might be ordinarily resident somewhere else and is buying a property in Scotland, will be liable? Does the Deputy...

John Swinney SNP

If that person owns a home in another country, the charge will apply. People will have to weigh up all the different issues. Many individual circumstances co...