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Scotland Bill — Committee (5th Day)

Part of the debate – in the House of Lords at 4:15 pm on 21st March 2012.

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Photo of Lord Steel of Aikwood Lord Steel of Aikwood Liberal Democrat 4:15 pm, 21st March 2012

My noble friend mutters that it was not a tax. However, I am saying that it could be a tax. There is no reason why the Scottish Parliament should not decide, as a matter of good policy, that ownership of dogs, which can be a confounded nuisance in cities and the countryside, should be subject to tax. That is a perfectly sensible proposition and there is no reason why the Scottish Parliament should not decide that it is one way of adding to its tax take and finances. I am totally opposed to the amendment that my noble friend is pursuing. He is making a good case by trying to undermine the basic purpose of the Bill, while I want the Bill to go further than it does.