Hansard

The Deputy Presiding Officer (Elaine Smith) Lab

The next item of business is a debate on motion S4M-15837, 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 be opening this stage 3 debate on the Land and Buildings Transaction Tax (Amendment) (Scotland) Bill—Interruption.

The Deputy Presiding Officer Lab

Order. I ask members to please leave the chamber quietly.

John Swinney SNP

I thank members of the Finance Committee and the Delegated Powers and Law Reform Committee for not only their scrutiny of the bill, but their willingness to ...

Malcolm Chisholm (Edinburgh Northern and Leith) (Lab) Lab

The cabinet secretary is admitting that the legislation was introduced in response to the actions of the UK Government. How would the Scottish Government rea...

John Swinney SNP

The issue that I have had to face with regard to this particular situation is the scenario of the UK Government acting in this fashion. Given the proper cons...

Gavin Brown (Lothian) (Con) Con

Is the Scottish Government’s advice to solicitors to hold off for a few extra days—or as long as it takes—before submitting that return?

John Swinney SNP

No. That is not the Government’s advice. The Government’s advice to solicitors is to comply with the legislation, as I would expect them to do. However, we w...

Jackie Baillie (Dumbarton) (Lab) Lab

It seems like no time at all since we were having the stage 1 debate on the land and buildings transaction tax supplement, because, in fact, it was just two ...

Gavin Brown (Lothian) (Con) Con

The Conservatives gave careful thought at all stages to whether to support the bill. There are strong arguments from across the sectors on its flaws and dang...

The Deputy Presiding Officer Lab

We come to the open debate. It will be a short debate, with speeches of a maximum of four minutes. Mark McDonald will be followed by Lesley Brennan. 15:03

Mark McDonald (Aberdeen Donside) (SNP) SNP

It is good to know that, unlike at stage 1, when I was the only speaker in the open debate, I will have some company this time around. A group of schoolchil...

Gavin Brown Con

Will the member give way?

Mark McDonald SNP

I ask Gavin Brown to give me one moment. Gavin Brown is perfectly entitled to disagree with the length of time of the grace period and to advocate for the p...

Gavin Brown Con

Does Mark McDonald genuinely think that the amendment that the cabinet secretary lodged at stage 2 provided for a grace period? Does he think that it would b...

Mark McDonald SNP

I will make a couple of observations. First, the Deputy First Minister has outlined that the amendment that he lodged at stage 2 dealt only with the first pa...

Lesley Brennan (North East Scotland) (Lab) Lab

The housing market is a key component of our economy and, as such, changes to it ought to be considered very carefully. According to Registers of Scotland, a...

John Swinney SNP

I will address some of the comments that have been made. There has been a debate about the supplement provision that the bill will enact. Gavin Brown charact...