Scotland Bill

Debate between Lord Forsyth of Drumlean and Lord Lyell

Tuesday 19th January 2016 Lords Chamber

[Lord Lyell (Con)]

I declare a case of anger solidarity with the noble and learned Lord, Lord Davidson of Glen Clova. He mentioned parking in Edinburgh to me at the weekend. But I notice, and your Lordships will see, that the amendment refers to “stopping on verges, etc”. That might be part of the Road Traffic Act 1988 but since the noble and learned Lord and I are both much acquainted with that great artery of Angus, the B955, which crosses both his parish and mine, I wonder quite what “stopping on verges” can be.

I quite understand that there could be problems in Edinburgh or urban districts with guide dogs and the rest on the pavements, but I also wonder whether there is a problem in Scotland which there is not in England. Perhaps when my noble friend the Minister winds up, he could explain whether there is a difficulty in Scotland, let alone in Edinburgh. For goodness’ sake, let us not get into speaking in Doric or Gaelic—let alone in the wilds of Angus—but is there a problem and can he sort it out in my mind? Certainly, as far as the noble and learned Lord, Lord Davidson, and I are concerned, there is a strong case of anger solidarity, and I hope my noble friend can resolve it.

[Lord Forsyth of Drumlean (Con)]

My Lords, perhaps I could add to the anger solidarity by disagreeing with my noble friend and the noble Lord, Lord Foulkes. The Gaelic language is an important part of Scotland’s culture. Indeed, when I was Secretary of State, I did a great deal to promote it. The whole point of devolving power to the Scottish Parliament, if we are going to allow for differences on matters such as road signs, is so that it can do stuff like this.

The noble Lord is constantly telling me about the importance of being sensitive to the fact that the Labour Party has been destroyed in Scotland, that people have voted for the SNP and we have to take account of those cultural differences, and why devolution is important. He cannot will the means and then complain about the results. The reason that Scotland is covered in signs in Gaelic is the same reason that Ireland is covered in signs in Gaelic. It is a wish on the part of nationalist Administrations to reflect the national culture. In that respect, I agree with them entirely. The more it creates interest in and understanding of Gaelic, and the more people realise the extent to which the Highlander should be on our conscience, the better, as far as I am concerned. I support the amendment.

Succession to the Crown Bill

Debate between Lord Forsyth of Drumlean and Lord Lyell

Thursday 28th February 2013 Lords Chamber

[Lord Lyell]

My Lords, perhaps I may chuck a very small pebble into this debate. My noble friend Lord Lang gave the most marvellous dissertation, but I would advise your Lordships to take care to skip along to the Library to take a glance at either Burke’s or Debrett’s Peerage. Your Lordships should look, above all, at the consanguinity and the very long chance of the arm of the blood relationship. Your Lordships may not be aware that Queen Elizabeth the Queen Mother was the ninth child of the Earl of Strathmore. The eighth child was the grandfather of the current Earl of Strathmore. In that bloodline, it shows that there is a very long list of candidates, which might even rival that of my noble friend Lord Lang. I do not think that six is enough and perhaps one day, my noble and learned friend will be able to explain to me what I seem to remember from my earlier studies of Scottish law, when women come into the law of succession, which may have been changed. Would my noble and learned friend, let alone my noble friend Lord Lang, please take note that six is not enough?

[Lord Forsyth of Drumlean]

My Lords, briefly, I support my noble friend Lord Lang, who has proposed a perfectly sensible amendment. I am sure that my noble and learned friend will be able to accept it if for no other reason than that his right honourable friend the Deputy Prime Minister has indicated that the choice of six was purely arbitrary. My noble friend has made a strong and powerful case and what struck me most about his speech was the sheer serendipity of this matter. If this Bill had been in place—as someone in the other place pointed out during the somewhat truncated debate on the matter—the Kaiser would have ended up sharing the throne of the United Kingdom. These changes are unpredictable; the only difference I have with my noble friend Lord Lang is why he chose 12, not six.

I hope that my noble and learned friend Lord Wallace of Tankerness will not resort to the usual trick of saying, “Well, on the one hand, there is an amendment that says it should be fewer and on the other there is an amendment that says it should be more; I think it’s probably right that we got it somewhere in between”. I hope I have not taken his speech from him, because that would be a disgraceful response to what was a very well argued case, which demolished the basis on which the Government had reached their conclusion. If, however, my noble and learned friend finds that he cannot accept the number 12, it makes the case even stronger for having a special committee to look at these matters and consider them more carefully, so that we can get a number which actually makes sense.

Scotland Bill

Debate between Lord Forsyth of Drumlean and Lord Lyell

Thursday 15th March 2012 Lords Chamber

[Lord Forsyth of Drumlean]

My Lords, I do not propose to rehearse all the arguments that we have just had, although I am being encouraged to do so by the Front Bench opposite. However, I shall resist the temptation.

This amendment would require the Scottish Parliament to consult before setting the Scottish rate of income tax if it was intended that the rate should be higher than that of the rest of the UK. This seems to be a perfectly reasonable request. Some people may argue that the Chancellor does not consult before he sets a rate of income tax, but we are not talking about setting a rate of income tax here; we are talking about setting a differential rate of income tax within the United Kingdom, and that will have a profound effect. We are talking about setting a differential rate of income tax which applies to only certain types of income.

Following consideration of these matters in the other place, there are still a lot of uncertainties about what the impact will be. I am not clear about that and perhaps my noble friend will be able to enlighten us. For example, what is the position on tax reliefs with a higher rate of Scottish income tax? Will tax reliefs on charitable contributions apply at the higher rate? Will all allowances based on gross income apply against the Scottish rate or the English rate if there is a differential? If the Scottish Parliament sets a higher rate, I think it is very important that representatives from business, charities, pension funds and other institutions are given an opportunity to be consulted on the likely impact and incidence of the tax.

[Lord Lyell]

I strongly support my noble friend on this amendment. I hope that I have brought with me the correct route plan for the groupings, because there are several other amendments that I should like to refer to, if I may. I find that with Amendment 53A are grouped Amendments 54A, 54B, 54C and 54D. Am I right?

[Lord Forsyth of Drumlean]

Perhaps I should have made it clear that these amendments are being degrouped, so we are just discussing Amendment 53A.

[Lord Lyell]

Shall I be able to refer to them at a later stage? I assume that they will be called and that I shall not lose my chance to speak to them. With regard to Amendment 53A, I strongly congratulate my noble friend. I received a very kind and satisfactory answer from my noble and learned friend about non-savings income but Amendment 53A seems to apply particularly to what I call the ritual dance over whether the Scottish Parliament may or may not do something. I may be enlightened about that when we come to the other amendments that were in this group, and I assure your Lordships that I shall not desist when we come to Amendments 54A, 54B, 54C and 54D. I see my noble friend on the Front Bench giving some form of assent, so I give him warning that I shall raise the matter when we come to those amendments. However, I strongly support what my noble friend Lord Forsyth has said on Amendment 53A.

--- Later in debate ---

[Lord Forsyth of Drumlean]

The noble Lord is unkind. I asked a question about the position of charities and charitable contributions in respect of this Scottish income tax regime. It strikes me as a bit strange that by this stage of the Bill—after all, we are talking about a Bill that has been around this place for more than a year—the various groups that have been consulting and the technical groups that have been grinding on have not reached a conclusion. To be told that this will happen after Royal Assent means that we are being asked to buy a pig in a poke. We are being told to go along with this and, “By the way, after the Bill is law we will tell you what its effect will be”. That is the opposite of what parliamentary scrutiny is supposed to be about. In my day as a Minister, first of all you had to get your policy right; you then had to get your drafting right; then you had to go through the legislative committee. If you turned up and could not answer all the questions, dot all the “i”s and cross all the “t”s, you went back to the bottom of the queue and lost your place in the Queen’s Speech.

Here we are, more than a year on. I am not making a difficult point; it was made by honourable Members on both sides during the passage of the Bill in the other place—almost a year ago. At that time, the answer was the same as that given by my noble friend now—that it will be dealt with by the technical committees, and that the Government hope to report shortly. I will withdraw the amendment on the basis that I will table it again because at the next stage of the Bill my noble friend ought to be able to answer those questions. People in Scotland who are running charities will want to know this. If we are asked what will be the impact of the tax, is the answer, “We are not sure but we will tell you after the legislation has been passed”? If the answer is that, for example, for people paying the Scottish rate of income tax—if it is higher—on the amount that is given to the charities, only the English element will be allowable, and we discover that only after Royal Assent, just think what the nationalists would make of that as an argument and how aggrieved the charities would be.

[Lord Lyell]

Before my noble friend comes to an excellent conclusion, I say that he is most optimistic about this group. I understand that it is called the high-level group—that is what the Institute of Chartered Accountants of Scotland told me. My noble friend says that we have just spent a year on this. I say with humble duty to the Committee: you ain’t seen nothing yet. When we come to Clause 30 stand part, I shall refer back to 1998. I think that my noble friend and the Committee will be interested to see what was said then. When we see what was said then, what is in the Bill today and the discussions that went on in another place, the word “snail” comes to mind—and makes this look like Concorde. I support what my noble friend has said and look forward to the next amendments, when we come to them under the guidance of my noble friend on the Front Bench.

[Lord Forsyth of Drumlean]

I think that is mildly critical of my noble friend. However, I accept that the procedures that are adopted for the consideration of the Budget may very well cover the point, and I certainly would like to study them. I beg leave to withdraw the amendment.

--- Later in debate ---

[Lord Lyell]

I congratulate my noble friend Lord Forsyth. I want to call him Lord “Bazooka” Forsyth because he aimed at those who do not pay tax. I am sure that he and my noble friend on the Front Bench will be aware that Members of the House of Lords are the only people in the United Kingdom who get their expenses between their home and their place of work—if you call this a place of work, especially on a day like this—paid, yet are not liable for tax. If you are a government Minister, you are liable for tax. I am curious as to why no fewer than seven of our government Front Bench are not paid. Perhaps my noble friend would take care about who is paying tax, and have a look around us. In the words of the good book, “Let he who is without sin cast the first stone”.

[Lord Forsyth of Drumlean]

Actually, I am not a tax expert. I think that my noble friend is taking us down a diversion, because Members of the House of Lords are not paid, they are reimbursed for their expenses. It is not a taxable benefit. My beef with the Bill is that it singles out elected Members for particular, special tax treatment. It does not really matter whether it is to their advantage or disadvantage. I was not raising a general point about the taxation of travel by Members of Parliament or Members of the House of Lords.

--- Later in debate ---

[Lord Forsyth of Drumlean]

My noble and learned friend is losing his voice; Members of the House are losing their stamina; we are dwindling.

[Lord Lyell]

The night is young.

[Lord Forsyth of Drumlean]

Indeed, but I think it might be helpful if my noble and learned friend would indicate how much longer he proposes to go on with this, because the utility of the debate seems somewhat limited as we lose people one by one.

That was a very helpful explanation. It shows how out of date I am that I had not realised that the local government surcharge provisions had been withdrawn. I accept his point. If the Whip is suggesting that we adjourn shortly, I do not wish to interrupt that conversation.

I have one question for my noble and learned friend, which relates to the point on the referendum. I realise that that is a sensitive subject. If, for the sake of argument, the First Minister had decided to go ahead with the referendum without having the relevant legal powers and had spent £10 million on it, what sanction would be applied, and by what mechanism? In other words, can my noble and learned friend translate what he has just read out into what it would mean in practical terms?