Hansard

Like every other member who has spoken in the debate, in summing it up I will be relatively brief.

Mr Fraser gave us a revelation that I think surprised even Mr Harvie. I was not surprised by John Mason’s comment that he has affection for this kind of tax, because he is a both a lawmaker and a former accountant. I am more surprised that Murdo Fraser thinks that I have an allotment hidden away somewhere in Scotland. Look, I was just helping someone out at the weekend; it was not mine—that would be my offering to him. However, I did think that, if I had one and I had been tending to it in such wonderful weather, I might have ingratiated myself with the Greens. [Interruption.] Presiding Officer, I think that I might have broken the harmony that there has been in the chamber in relation to LBTT. I stress that I was happy to introduce the previous legislation in that regard.

It is important that, when the Government has identified an unintended consequence in tax law as a result of stakeholder engagement and fair member representation, we are willing to address it in a consensual and constructive fashion. All of Parliament is responsible for the laws that we generate, of course, but we have identified an issue and have been able to resolve it in a constructive fashion. In fairness, we did so as quickly as we could—James Kelly reflected on that. We should engage, consult, go through due legislative process and remedy the issue.

All members have picked up on the fact that there is an issue around how we can accommodate matters going forward. The prospect of an annual finance bill is worthy of further exploration.

Patrick Harvie touched on issues that are wider than the bill but, like all members, he welcomed its fundamentals.

All members have spoken helpfully about the nature of LBTT, the additional dwelling supplement and the remedy.

I want to go back to the group relief issue, which James Kelly and Murdo Fraser raised. The legislation will be helpful, and it will take effect very quickly. I know that there is the issue around the retrospective element. I believe that I can remedy that, as well, if I am given the time to ensure that I get it right. That will take away the concerns that exist with regard to group relief.

The bill addresses an anomaly that is maybe not of substantial budget significance, but it is a significant matter for those affected. I appreciate the way in which all members have engaged in the legislative issue and how they have conducted themselves in raising specific cases.

Following the successful passing of the bill, all of us, including stakeholders and Revenue Scotland, have a duty to raise awareness with appropriate cases so that people can be recompensed where that is appropriate and where they are eligible.

I am happy to conclude my remarks with that. I re-emphasise the consensus with which the bill has progressed and the retrospective action that will flow from it to ensure that we address the issue in the fashion that was requested of us.