Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what modelling it has done of the combined economic impact of measures outlined in its document, Further Devolution beyond the Smith Commission.
S4W-26212
John Swinney:
The purpose of devolving powers is to allow future Scottish Governments and Parliaments to pursue their own policies aimed at Scottish circumstances and priorities at the time. The Scottish Government has set out proposals for a set of powers that would provide future Scottish Governments and Parliaments with the opportunity to design and deliver coherent approaches to issues such as promoting economic growth, supporting people into employment and addressing inequality. Specific policy proposals will depend on the powers that are devolved to the Scottish Parliament and the choices of future Scottish Governments. Appropriate economic, revenue and impact assessments will be undertaken in developing those policy specifics.
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what economic assessment it has made of the impact of targeted reductions in corporation tax in Scotland.
S4W-26213
John Swinney:
As set out in “Further Devolution beyond the Smith Commission”, the Scottish Government considers that full responsibility for corporation tax would allow the Scottish Government to tailor the tax system to reflect the specific competitive strengths and challenges in the Scottish economy. Specific policy proposals will depend on the powers that are devolved to the Scottish Parliament and the choices of future Scottish Governments. Appropriate economic, revenue and impact assessments will be undertaken in developing those policy specifics.
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what assessment it has made of the impact on tax revenue of targeted reductions in corporation tax in Scotland.
S4W-26214
John Swinney:
I refer the member to the answer to question S4W-26213 on 7 July 2015. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what assessment it has made of the impact of targeted corporation tax reductions in Scotland on tackling (a) austerity and (b) inequality.
S4W-26215
John Swinney:
I refer the member to the answer to question S4W-26213 on 7 July 2015. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what economic assessment it has made of proposals to increase the national minimum wage in Scotland.
S4W-26216
John Swinney:
The Scottish Government believes that with responsibility for the minimum wage the Scottish Parliament could address low pay and in-work poverty and give employers and workers incentives to invest in skills, increasing productivity.
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what assessment it has made of the impact of separating proposals to increase the national minimum wage in Scotland from the recommendations of the Low Pay Commission.
S4W-26217
John Swinney:
The Low Pay Commission makes recommendations on a UK basis. Its recommendations to the UK Government are not specifically tailored to the needs of Scotland. Any national minimum wage introduced in Scotland would take account of Scottish circumstances, and would be informed by the commitment this government places on supporting inclusive growth and tackling inequality.
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what assessment it has made of the impact on public spending of an annual growth in the national minimum wage in Scotland of 5.5%.
S4W-26218
John Swinney:
The Scottish Government has repeatedly called on the UK Government to raise the Minimum Wage and is committed to increasing the pay of those on the lowest wages in the public sector. This commitment has included supporting the Living Wage in our public sector pay policy since 2011 - a decisive long term commitment to those on the lowest incomes.
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what additional cost would be incurred by public bodies in Scotland if the national minimum wage were set at £8.70.
S4W-26219
John Swinney:
I refer the member to the answer to question S4W-26218 on 7 July 2015. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what economic assessment it has made of the impact of reductions in employer national insurance contributions.
S4W-26220
John Swinney:
The Scottish Government would like to see a reduction in the burden of employer national insurance contributions particularly for small businesses. One way of introducing this is to make the Employer’s Allowance more generous or linked to companies paying the Living Wage. Any changes in Employer National Insurance Contributions would be part of a cohesive package of measures to boost sustainable economic growth in Scotland. Appropriate economic assessment will be undertaken once the policy specifics can be set out following the devolution of these powers.
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what assessment it has made of the impact of reductions in employer national insurance contributions on tax revenue.
S4W-26221
John Swinney:
I refer the member to the answer to question S4W-26220 on 7 July 2015. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what assessment it has made of the impact on tax revenue of increasing the lower earning rate for national insurance contributions.
S4W-26223
John Swinney:
I refer the member to the answer to question S4W-26220 on 7 July 2015. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what reduction in tax revenue would result from matching the lower earning rate for national insurance contributions to the (a) existing and (b) planned personal allowance rates for income tax.
S4W-26224
John Swinney:
I refer the member to the answer to question S4W-26220 on 7 July 2015. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what assessment it has made of the effect on tax revenues of increasing the employment allowance for national insurance contributions.
S4W-26225
John Swinney:
I refer the member to the answer to question S4W-26220 on 7 July 2015. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what assessment it has made of the impact on (a) productivity and (b) employers of increasing rights to flexible working in Scotland.
S4W-26227
Roseanna Cunningham:
The Scottish Government fully recognises the importance of Fair Work and understands that for both employees and employers, flexible working is an important part of this.
In line with this we have established the independent Fair Work Convention which will promote key fair work principals – including flexible and innovative working practices.
The Fair Work Convention will provide independent advice to the Scottish Government on matters including progressive workforce policies which improve productivity and innovation, greater workplace democracy, employee voice and commitment and an increased focus on workplace equality issues across the private, public and third sectors.
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what assessment it has made of the impact on tax revenue of targeted reductions in capital gains tax in Scotland.
S4W-26228
John Swinney:
As set out in “Further devolution beyond the Smith Commission”, the Scottish Government believes that full responsibility for capital gains tax could be used to create targeted tax incentives to boost entrepreneurship to redress Scotland’s lower rates of entrepreneurship and business start-up. Specific policy proposals will depend on the powers that are devolved to the Scottish Parliament and the choices of future Scottish Governments. Appropriate economic, revenue and impact assessments will be undertaken in developing those policy specifics.
Murdo Fraser (Mid Scotland and Fife) (Scottish Conservative and Unionist Party): To ask the Scottish Government what assessment it has made of the impact of targeted reductions in capital gains tax in Scotland on tackling (a) austerity and (b) inequality.
S4W-26229
John Swinney:
I refer the member to the answer to the question S4W-26228 on 7 July 2015. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at