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Every contribution to the Official Report — chamber and committee — searchable in one place. Pulled from data.parliament.scot, indexed for full-text search, linked through to every MSP.

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Showing 60 of 2,354,908 contributions. Latest 30 days: 0. Coverage: 12 May 1999 — 25 Mar 2026.
Tom Arthur SNP Committee
22 Mar 2022
Framework for Tax
You identify a tension that exists between administrative complexity and policy impact. The ability to take decisions on the taxes that I have referred to—especially national insurance and VAT—offers the potential for significant policy impact. I am not saying that that is not...
Tom Arthur SNP Committee
22 Mar 2022
Framework for Tax
As you would expect, I will preface my remarks by saying that you will understand what the Government’s objective is, constitutionally, and what its views are on where fiscal decisions should be taken. My earlier comments were made specifically in the context of the fiscal fra...
Tom Arthur SNP Chamber
16 May 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
I absolutely agree. Mr Johnson has made an important point. As I highlighted at committee, the aggregates tax is just one of a suite of tools that will be available to ministers and Parliament to help to promote a circular economy. I agree with Mr Johnson that the proposed tax...
Tom Arthur SNP Committee
22 Mar 2022
Framework for Tax
With regard to how we use our tax powers, the framework sets out a range of principles that are applicable to the question that you have asked. Perhaps I can pick out just one or two in that respect. The fact is that we have to look at policies in the round. I have referred t...
The Minister for Community Wealth and Public Finance (Tom Arthur) SNP Committee
19 Mar 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
Good morning, convener, and committee members. As the committee will be aware, the 2014 Smith commission included a recommendation, which was agreed to by all parties, to devolve to the Scottish Parliament the powers that relate to the commercial exploitation of aggregate in S...
Tom Arthur SNP Committee
25 Sep 2018
Prescription (Scotland) Bill: Stage 2
I do not have any specific questions for Mr Bibby, but I just want to pick up on a few points and highlight a couple of areas. Mr Bibby talked about councils being incentivised to delay seeking repayment due to the accrual of interest. Interestingly, in its evidence, the Conv...
Tom Arthur SNP Committee
19 Mar 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
The point about wanting stability and confidence is a direct response to what we have been told by industry through engagement. We set out the rationale for the approach of having broad alignment of the tax with what the UK has in place. You touched on the rate of the UK aggr...
Tom Arthur SNP Committee
19 Mar 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
I will ask Jonathan Waite to talk about what we have done in the legislation. However, I note that, when you took evidence from Revenue Scotland last week, it set out how it will approach the tax. As the administering authority, it will undertake a level of engagement and, ind...
Tom Arthur SNP Committee
19 Mar 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
I think that that just reflects the existing arrangements that were in place for the taxes that were devolved previously. We have set out some estimates based on the costs when those taxes came online and what the process entailed. Jonathan, do you have anything to add?
Tom Arthur SNP Committee
19 Mar 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
I certainly want to do all that I can to raise awareness of the tax system in Scotland, and I appreciate the exchanges on the issue in the previous evidence session. I recognise that many people will engage with the tax system only when it bites them. The tax system is like ma...
The Minister for Employment and Investment (Tom Arthur) SNP Chamber
16 May 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill provides for the key elements of a new devolved tax on the commercial exploitation of aggregates in Scotland, which will replace the United Kingdom aggregates levy when it is introduced. It reflects an all-pa...
Tom Arthur SNP Chamber
28 Mar 2018
Local Taxation
No. I apologise, but I have taken two interventions already. I would have taken an intervention, but I am short of time. If one leaves one’s job and does not have another job to go to, one will face the consequences. There is clearly a desire among the progressive parties in...
Tom Arthur (Renfrewshire South) (SNP) SNP Chamber
24 Oct 2018
Ending Austerity, Poverty and Inequality
I am grateful for the opportunity to speak in the debate. Debating poverty and inequality is one of our fundamental duties in Parliament. That debate taxes us intellectually, because of how challenging the area is, and it taxes us emotionally, because each and every member, th...
The Minister for Public Finance, Planning and Community Wealth (Tom Arthur) SNP Committee
22 Mar 2022
Framework for Tax
Thank you and good morning. I begin by extending my thanks to the committee for inviting me to give evidence on Scotland’s first framework for tax. I understand that the committee is keen to learn more about the framework’s purpose and content, which I am very happy to discuss...
Tom Arthur SNP Committee
22 Mar 2022
Framework for Tax
Again, we are open to proposals. I think that the mechanism to which you refer is in section 80B of the Scotland Act 1998, but that is not without its significant challenges—a proposal would require the agreement of the UK Parliament and would have to be run through a set of t...
Tom Arthur SNP Chamber
09 Nov 2022
Petrol and Diesel Prices (Inverclyde)
The member makes a powerful point with regard to the variation in the retail spread. I very much hope that that will be recognised as part of the CMA’s consideration of the matter. We know that we have to end our society’s reliance on fossil fuels in order to secure our futur...
Tom Arthur SNP Chamber
23 Nov 2022
Portfolio Question Time · Land Value Tax (Discussions)
As I said in my original answer, we are considering recommendations carefully. Clearly, the introduction of a new tax is a substantial matter. Although the Parliament enjoys powers to introduce local taxes, new devolved national taxes require the agreement of the United Kingdo...
Tom Arthur SNP Chamber
14 Dec 2022
Portfolio Question Time · Taxation Policy
Mr Gibson is absolutely right to highlight the OBR’s conclusions, in that people in Scotland are, ultimately, paying the price for the UK Government’s mistakes. Although the majority of taxes are currently still reserved to Westminster, Scotland’s framework for tax specificall...
Tom Arthur SNP Committee
17 Jan 2023
Subordinate legislation
As part of the process of deliberating on public policy, we consider a range of views and opinions from different organisations, which we balance against each other. Particular taxes can have particular impacts on the particular sectors, individuals or organisations that are l...
Tom Arthur SNP Committee
07 Mar 2023
Subordinate Legislation
I have two points. First, the forecasts that we operate within are a matter for the Scottish Fiscal Commission, which is directly accountable to Parliament. I understand, Ms Thomson, that you are asking about the processes and methodology that inform our in-year budget monitor...
Tom Arthur SNP Chamber
03 May 2023
Portfolio Question Time · Tax (Responsible and Ethical Collection Practices)
I thank Mr Leonard for his supplementary question. He raises very significant points, and I know that he does so from a place of genuine moral and ethical concern. As he will appreciate, HMRC operates UK-wide, and, with regard to its debt collection practices in Scotland, it p...
Tom Arthur SNP Committee
12 Sep 2023
Subordinate Legislation
There is a distinction between procurement, grants and property taxes—that is the important point. There is a distinction between what they are and how they are administered and what is possible. There are also issues with the measures in the programme that is being developed ...
Tom Arthur SNP Committee
12 Sep 2023
Subordinate Legislation
I will ask for an update to be provided to the committee as the OBCs progress and green freeports come online in order to provide additional confidence that robust processes are in place. I know that you will recognise from your work in this Parliament and at Westminster that...
Tom Arthur SNP Chamber
13 Dec 2023
Portfolio Question Time · “Raising taxes to deliver for Scotland”
Certainly, Deputy Presiding Officer. As I said in my original answer, we are very grateful to all organisations, including the STUC, which has submitted proposals, and the range of business organisations and other think tanks that have brought forward proposals for considerat...
Tom Arthur SNP Committee
06 Feb 2024
Subordinate Legislation
I recognise the interest in the matter. Liz Smith and I have had exchanges in the chamber on it, and there is merit in exploring it further. An annual finance bill would be an undertaking for the Government, but it would also be an undertaking for the Parliament. It would be ...
Tom Arthur SNP Committee
19 Mar 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
I recognise those points. Either the changes are minor or consistent with the way in which UK taxes currently operate in Scotland, or they will be the subject of regulations, and there will be an opportunity for detailed engagement and consultation on any regulations that are ...
Tom Arthur SNP Committee
19 Mar 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
I will not rehearse the points that I made earlier about the structure that was set out for the aggregates tax at its inception. There is certainly scope for introducing additional rates under the legislation, but we must operate within the parameters set out in the Scotland A...
Tom Arthur SNP Committee
19 Mar 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
You touch on and anticipate a point that I was going to make, which is that, without pre-empting future rates, there are opportunities to consider how the tax would operate in relation to landfill tax and to take a more rounded approach. That reflects the discussion that we ha...
Tom Arthur SNP Committee
19 Mar 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
I understand the point that you are making, and I am conscious of the issue that has been raised by stakeholders. I want to be clear that voluntary set-off with consent is already happening in Revenue Scotland. The other point to state is that we have identified that the intro...
Tom Arthur SNP Committee
19 Mar 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
As I touched on in my earlier answer, many of the issues around uncertainty can be addressed with the tax coming into operation and the provision of data that will follow from that process. I recognise that in any transfer of power there are costs involved. That is reflected ...
Tom Arthur SNP Chamber
25 Jan 2017
Draft Budget 2017-18
Out of respect for colleagues who want an opportunity to speak, I will not take interventions. After years of calling for the council tax freeze to be lifted, Labour in South Lanarkshire has indicated that it will continue the freeze because, in its words, “residents are str...
Tom Arthur SNP Chamber
19 Apr 2017
Scotland’s Economy
Yes. That is a valid point, and I appreciate the member’s intervention. Interruption. No, I acknowledge the point, although it is not important now, like those on the Tory benches, but never mind. We have seen productivity grow at four times the rate that it has grown in the ...
Tom Arthur (Renfrewshire South) (SNP) SNP Chamber
20 Sep 2017
Finance (Income Tax)
I am grateful for the opportunity to speak in the debate. I apologise if my voice goes—I am still getting over quite a heavy cold. It is probably appropriate that, in a conversation about taxes, I sound like death. I will talk first about the political context. I welcome the ...
Tom Arthur SNP Chamber
17 Jan 2018
Public Services
I thank Patrick Harvie for that intervention. That is a point that I will come to later in my remarks. It is fundamentally down to choices and I am sure that he will continue to engage constructively with the cabinet secretary to make that case but, ultimately, funds being all...
Tom Arthur (Renfrewshire South) (SNP) SNP Chamber
21 Feb 2018
Budget (Scotland) (No 2) Bill: Stage 3
I am delighted to have the opportunity to speak in the final debate before the Parliament votes on the Scottish Government’s budget, which will benefit all those who live in the Renfrewshire South constituency that I am honoured to represent. When I vote for the budget, I wil...
Tom Arthur SNP Committee
26 Sep 2018
Pre-budget Scrutiny 2019-20
Caroline Gardner characterised the package of tax in the fiscal framework as lacking coherence. Clearly, some taxes are absent from the framework—they are still reserved to Westminster. Murdo Fraser kicked off the conversation by asking about the levers that the Scottish Gover...
Tom Arthur SNP Committee
03 Oct 2018
Pre-budget Scrutiny 2019-20
The cabinet secretary spoke earlier about how the Scottish Government supports the work of the independent Scottish Fiscal Commission—for example, in pressing the HMRC to provide sufficient data when required. Are you satisfied that the amount and robustness of data that is pr...
Tom Arthur SNP Committee
19 Dec 2018
Budget Scrutiny 2019-20
I apologise. I did not mean to put you on the spot with a policy question; I just wanted to get a sense of how the two taxes interact technically. Normally, any decisions that were taken about one tax would be taken with a view of how it interacted with the other.
Tom Arthur (Renfrewshire South) (SNP) SNP Committee
13 Mar 2019
Scottish VAT Assignment
I want to pick up on Patrick Harvie’s reference to the review of the fiscal framework that is due in the next couple of years. We have discussed previously whether consideration should be given to greater flexibility around the Scotland reserve, given the volatility of income ...
Tom Arthur SNP Committee
12 Jun 2020
Public Finances and Fiscal Framework (Impact of Covid-19) and Summer Budget Revision
I will pick up on that last point. The concern about there being insufficient borrowing powers to meet reconciliations predates the current Covid crisis. If the Scottish Government takes on more borrowing powers, would there have to be a commensurate increase in revenue-raisin...
Tom Arthur SNP Committee
09 Sep 2020
Pre-Budget Scrutiny 2021-22
For simplicity, I will ask Dame Susan my first question and she can decide whether to delegate it to one of her colleagues. The question concerns the sustainability of UK debt. I raise that issue with reference to paragraph 21 of the fiscal update report, which refers to the...
The Minister for Public Finance, Planning and Community Wealth (Tom Arthur) SNP Chamber
23 Jun 2021
Portfolio Question Time · Land and Buildings Transaction Tax (Revenue 2021-22)
The Scottish Fiscal Commission is the independent body responsible for forecasting revenues for the fully devolved taxes. In “Scotland’s Economic and Fiscal Forecasts”, which was published on 28 January 2021, the SFC forecast that the Scottish Government will receive £586 mill...
The Minister for Public Finance, Planning and Community Wealth (Tom Arthur) SNP Chamber
04 Nov 2021
General Question Time · Barr Environmental
It would not be appropriate for Scottish ministers to comment on any individual tax dispute. The collection and management of the fully devolved taxes are matters for Revenue Scotland in its role as Scotland’s independent tax authority.
Tom Arthur SNP Committee
08 Mar 2022
Subordinate Legislation
Yes, that is correct. To touch on that point, I am confident that we will be in a position not only to ensure that we are within budget but that we are able to take that carry forward into the reserve, which was part of the budget process. That resource will be found, as I men...
Tom Arthur SNP Committee
22 Mar 2022
Framework for Tax
I refer members to the decision-making matrix in the document, which lists six aspects of how we go about taking decisions on tax policy. They are not numbered, but the one at the bottom of the column—“Deliverability and Administration”—makes clear the need for detailed and co...
Tom Arthur SNP Committee
22 Mar 2022
Framework for Tax
That is too far down the road. Obviously, the important thing with national insurance contributions is the interaction with the benefit system, which has to be borne in mind. A significant majority of social security is still reserved and controlled at Westminster. The framewo...
Tom Arthur SNP Committee
22 Mar 2022
Framework for Tax
You are referring to one specific tax—income tax. This is a framework for all tax in Scotland and it looks at the decision-making process that underpins that. Of course, we have set out the fiscal cycle with regard to the decisions that the UK Government takes. As you pointed...
Tom Arthur SNP Committee
22 Mar 2022
Framework for Tax
We have set out the three asks in the context of the fiscal framework review. Should there be opportunities for further devolution of tax beyond that, we would, of course, want to explore those. A topical example is a potential windfall tax, the possibility of which has been r...
Tom Arthur SNP Chamber
24 Mar 2022
Retail Strategy
I thank Liz Smith for her question and welcome her support for the collaborative approach that we are taking through an industry leadership group. That collaborative approach will be fundamental to realising the ambitions in the strategy. I will address the points in the order...
Tom Arthur SNP Chamber
08 Jun 2022
Economic Priorities
That is a central point, and it is one that Michael Marra spoke about passionately in advocating for education and that Katy Clark spoke about passionately with regards to the justice portfolio. Fundamentally, in the resource spending review, we are having to make decisions, a...
Tom Arthur SNP Chamber
08 Jun 2022
Economic Priorities
Yes. That will be discussed as part of the process. I would not want to pre-empt what the outcome will be. Paul Sweeney spoke about some of the causes of where we are just now. He mentioned Brexit and Covid, both of which are proximate causes, but we are still living with the...
Tom Arthur SNP Committee
15 Jun 2022
Town Centres and Retail
Yes. I will correct this with the committee if I am wrong, but from memory, section 80B of Scotland Act allows new taxes to be created. The process requires engagement and agreement with the UK Government and Parliament, but the provision was added—I cannot remember whether it...
Tom Arthur SNP Chamber
01 Nov 2022
Low Income and Debt (Report)
I apologise, but, having responded to other interventions, I am really pressed for time now. Our response to the committee’s report was published in September. That set out the significant range of actions that national Government, local government and partner organisations a...
Tom Arthur SNP Chamber
14 Dec 2022
Portfolio Question Time · Budget 2023-24 (Tax Increases)
The provisions to introduce new national taxes are contained in section 80B of the Scotland Act 1998; it requires an order in council to be made, which requires the agreement of the United Kingdom Government. I therefore suggest to the member that that is the barrier. If she t...
Tom Arthur SNP Committee
14 Nov 2023
Visitor Levy (Scotland) Bill: Stage 1
I am conscious of the need to talk about a visitor levy—I am deliberate in my use of language when talking about that. It is an opportunity to raise revenue that will be invested back into the visitor economy. To address your question about where the charge lies, there needs t...
The Minister for Community Wealth and Public Finance (Tom Arthur) SNP Chamber
13 Dec 2023
Portfolio Question Time · Wealth Tax
Any approach to wealth taxes must either consider the limits of tax powers that are currently devolved to the Scottish Parliament or seek agreement between the Scottish and United Kingdom Parliaments to devolve further tax powers to create a new tax. We believe that powers sh...
Tom Arthur SNP Committee
06 Feb 2024
Subordinate Legislation
I note that the majority of claims for repayment of ADS tend to happen within 12 months, which is broadly similar to the equivalent taxes in England and Wales. The matter will work its way through over the forecast period. The figure of £7 million is for the end of the forecas...
Tom Arthur SNP Committee
06 Feb 2024
Subordinate Legislation
That is a discussion that we have had previously, in the context of looking to recommence the work of the devolved taxes group, which had to go into abeyance during the pandemic. It is something that the Government is open to discussing further. I appreciate that I am repeati...
Tom Arthur SNP Chamber
22 Feb 2024
Scottish Income Tax Rate Resolution 2024-25
I am afraid that I have to make progress, given the limited time that I have available. The Scottish Fiscal Commission also estimates that our decisions on income tax since devolution could raise £1.5 billion more in 2024-25 than if we had matched UK Government policy. Our pr...
Tom Arthur SNP Chamber
06 Mar 2024
Portfolio Question Time · Income Tax
That is the case, and it has been that way every single year since the Scottish income tax was introduced in 2017-18. It is hardly surprising that we have those net migration figures when the benefits to people living in Scotland are so comprehensive, as the member has set out...
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Committee

Finance and Public Administration Committee 22 March 2022

22 Mar 2022 · S6 · Finance and Public Administration Committee
Item of business
Framework for Tax
Arthur, Tom SNP Renfrewshire South Watch on SPTV
You identify a tension that exists between administrative complexity and policy impact. The ability to take decisions on the taxes that I have referred to—especially national insurance and VAT—offers the potential for significant policy impact. I am not saying that that is not the case with other taxes. I appreciate that, with the cost of living crisis and the events that are unfolding in eastern Europe—which the framework predates—fuel duty has taken on an added dimension. My key point is about the issues that we could address if we had powers over national insurance and VAT, examples of which I gave earlier: the marginal rate that exists between the higher Scottish rate and the upper earnings limit, and the implications of VAT for the deposit return scheme and for our work on decarbonising heat in buildings. You will be aware of some of the challenges that exist with regard to VAT in relation to the refurbishment and renovation of properties. There are areas where control of those taxes could be impactful. 11:15 There is also the question of going in with a clear set of asks and objectives with regard to further devolution of tax policy in the context of the fiscal framework review. My final point, which relates to a point that Mr Johnson made, is to recognise that the taxes in question are significant revenue-raising taxes. If we had a broader suite—or basket—of taxes, we would be less reliant and exposed to volatility on income tax.

In the same item of business

The Convener (Kenneth Gibson) SNP
Good morning and welcome to the 11th meeting in 2022 of the Finance and Public Administration Committee. Agenda item 1 is an evidence-taking session on the...
The Minister for Public Finance, Planning and Community Wealth (Tom Arthur) SNP
Thank you and good morning. I begin by extending my thanks to the committee for inviting me to give evidence on Scotland’s first framework for tax. I underst...
The Convener SNP
Thank you very much for that very interesting statement. I believe that a lot of questions will emerge from it. You mentioned two new principles, the first ...
Tom Arthur SNP
This relates in the first instance to how the document itself—which I have described as a foundation document—was created. There was extensive consultation. ...
The Convener SNP
Thanks for that response, but what you have outlined is not really public engagement, is it? It involves stakeholders and people like that. How many will the...
Tom Arthur SNP
There is engagement with stakeholders, but there have also been public consultations. For example, there is a public consultation on the additional dwelling ...
The Convener SNP
Prior to the devolution of income tax and in the run-up to 2017, there was a lot of discussion about how Scotland would address tax avoidance differently fro...
Tom Arthur SNP
I refer members to the decision-making matrix in the document, which lists six aspects of how we go about taking decisions on tax policy. They are not number...
The Convener SNP
My understanding was that the Scottish Government was going to take a principled approach to tax avoidance in contrast to the UK’s position, under which, unl...
Tom Arthur SNP
That principle is still contained in our framework, which is why we have expanded the reference beyond tax avoidance to cover effectiveness. Looking at this ...
Alex Doig (Scottish Government)
What you have said is right, minister. This is not about waiting for avoidance activity to happen, but about designing tax policy that gives us every opportu...
The Convener SNP
Is that different from what happens in the UK? 09:45
Alex Doig
It is difficult to answer that question—it is very broad.
The Convener SNP
We are talking about the Scottish tax framework, so I just want to see what is Scottish about it. How is it different from the UK framework? It was my unders...
Alex Doig
I can speak only to this framework and to the Scottish Government’s approach, but certainly, as the minister has said, we have been clear about anti-avoidanc...
The Convener SNP
Thanks for that. Moving on, I note that the framework talks about ensuring that Scotland’s public finances are fiscally sustainable. The issue of fiscal sus...
Tom Arthur SNP
With regard to how we use our tax powers, the framework sets out a range of principles that are applicable to the question that you have asked. Perhaps I can...
The Convener SNP
Of course, we have to have a productive—and, in fact, increasingly productive—economy. It has to be increasingly productive per capita, because of the demogr...
Tom Arthur SNP
That is an excellent set of questions. I am trying to think of a way that I can answer them concisely in 90 seconds or a couple of minutes.
The Convener SNP
Take as long as you like.
Tom Arthur SNP
Okay. Let me break it down. On the broader issue of productivity, we have just published a national strategy for economic transformation, which sets out a r...
The Convener SNP
Hold on a second, minister. There is no reason why we cannot attract migrants from other parts of the United Kingdom if we have a growing and thriving econom...
Tom Arthur SNP
That is a fair point. I am not suggesting that migration is a silver bullet—it is part of a broader range of measures. If we are going to consider intra-UK m...
The Convener SNP
I just want to mention a couple of other wee things before I let others in. First, on the North Sea, there are a lot of highly paid workers there—71,000 at ...
Tom Arthur SNP
With regard to behaviour change, there is the principle of efficiency. We do not want tax policy that leads to distortionary effects, because that will ultim...
The Convener SNP
Some workers might find it easier to move to Saudi Arabia and pay their taxes there if we do not get the highly paid and highly skilled jobs that we are talk...
John Mason (Glasgow Shettleston) (SNP) SNP
Thank you, convener—it is unusual for me to come in second; that is nice for a change. The minister mentioned that council tax reform will be considered by ...
Tom Arthur SNP
The question is fair but, to be up front, I am not in a position to give a concrete timescale. This is a commitment and a key priority, and I am working to t...
John Mason SNP
Can we assume that the outcome will not be to support council tax?
Tom Arthur SNP
The citizens assembly will look not just at council tax but at resourcing of local government and council tax. A process will lead up to that, which will inc...