Chamber and committees

Thank you, convener. When the UK aggregates levy is switched off, we will have to pay HMRC for any costs. What is the logic of that? Why do we have to pay for the setting up of our new tax and the switching off of the UK’s old tax?

Thank you. I like a nice answer like that.

One or two of the witnesses made the point that there seems to be a lack of awareness of Scottish taxes, which vary quite a lot. Is the Government planning to do more, specifically on aggregates tax but also more generally, to raise awareness of Scottish taxes, including landfill tax and so on?

I understand that, although it seems that it might be the same people who are illegally quarrying and illegally taking landfill. Presumably, SEPA could pass that information on even if it is not required of it.

I cannot remember exactly which witness it was, but at least one made the point that they did not see that written down in the bill. However, you have made a strong commitment today, which is helpful.

The Law Society of Scotland talked about further amendments in relation to issues that are not already in the bill. I assume that your officials will have followed that up. Some of it becomes quite technical, but the Law Society had hoped to see amendments in the area of LBTT group relief and Scottish share pledges. I think that the Government said in the past that it would legislate in that area. Did you consider that, and could it be in the bill?

Previous witnesses have made the point that audit is one thing but chasing up fraud and error is slightly different. Do you—

Mr Faulds, do you have thoughts on this?

I did not quite catch that. What would be better than doing it in the proposed way?

Okay.

Some people will be fine with providing information and others will not. Should certain people be totally exempt?

You are starting on the issue that I was going to ask about next.

No, I am delighted.

The Government’s argument is that, if it makes the process voluntary and does not go back to the recipients of the payments, the information will be too vague and we will not be able to find out whether there has been error or whatever. Can it be done in another way? Could a test and learn system do that?