Section 28 — Charges for goods and services

Part of Water Industry (Scotland) Bill: Stage 3 – in the Scottish Parliament at 10:30 am on 14 February 2002.

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Photo of John Scott John Scott Conservative 10:30, 14 February 2002

I say to Mr Sheridan that the argument for progressive taxation has not been well made at either stage 2 or stage 3. It might be an admirable socialist principle and what we would expect from Tommy Sheridan, but the tax that he suggests would encourage high earners to move elsewhere. This week, I was at a conference at which the Minister for Enterprise, Transport and Lifelong Learning said that she was trying to bring in more people to create jobs in Scotland and generate business and wealth for the Scottish economy. The imposition of a progressive tax would drive those people and their businesses, on which we must depend, from Scotland.

The tax that is being suggested is not equitable. Quite simply, the proposals are impractical. We cannot support amendment 97.

If we accept amendment 98, we must also accept amendment 101, but we cannot accept either because, as Allan Wilson said, that would mean that we would be unable to collect any charges. The proposals could not work.