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Chamber

Meeting of the Parliament 18 February 2026 [Draft]

18 Feb 2026 · S6 · Meeting of the Parliament
Item of business
Parliamentary Bureau Motions
Harvie, Patrick Green Glasgow Watch on SPTV

I will be brief. On many recent occasions, the Government has introduced SSIs that give exemptions from land and buildings transaction tax for several different purposes, whether it is for freeports, economic investment zones or, as in this case, co-ownership authorised contractual schemes. There have been questions about whether such exemptions could give rise to opportunities for tax avoidance.

When proposing the SSI at committee, the Minister for Public Finance was unable to give a clear explanation as to why the exemptions should be used in this case, nor could he give reassurance that a property transaction could not simply be dressed up as a financial transaction by means of investment vehicles.

I am not convinced that there is no risk of allowing for tax avoidance through measures like this, so the Greens will vote against the SSI.

In the same item of business

17:52
The Presiding Officer (Alison Johnstone) NPA
The next item of business is consideration of Parliamentary Bureau motion S6M-20827, on approval of a Scottish statutory instrument. I ask Graeme Dey, on beh...
Patrick Harvie (Glasgow) (Green) Green
I will be brief. On many recent occasions, the Government has introduced SSIs that give exemptions from land and buildings transaction tax for several differ...
The Presiding Officer NPA
I call the minister to respond on behalf of the Parliamentary Bureau.17:53
The Minister for Parliamentary Business and Veterans (Graeme Dey) SNP
I am happy to proceed, Presiding Officer, while respecting Mr Harvie’s principled position.
The Presiding Officer NPA
The question on the motion will be put at decision time.The next item of business is consideration of 10 Parliamentary Bureau motions. I ask Graeme Dey, on b...
The Presiding Officer NPA
The question on the motions will be put at decision time.