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Richard Lyle says: "Each panel has said it's the employers who are going to pay. No. No."

The SNP MSP sets out a scenario where an employee is told he has to pay to park when there is no bus service and asks if he is supposed to walk.

I would hope there would be a bus, replies Mr Grieve who points out it would depend on the alternatives to driving that were available.

Cllr Richardson welcomes the flexibility around how the levy is imposed and perhaps there is an argument for looking at where there is sub-optimal public transport.

Green MSP John Finnie says the are opportunities for local authorities to work together through regional transport partnerships.

Jim Grieve accepts the point, but highlights the need to align what councils want to do with a wider regional strategy.

The starting point would be a strategy, he emphasises.

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Tory MSP Jamie Greene asks if it is reasonable to ask certain groups of people to park at their work when they have no other choice of way to get to work.

These are conversations that we need to have around the consultations, replies Cllr Richardson.

She says those that have lower incomes are more likely to use public transport and that needs to improve.

Many council employees already pay to park, she points out, so the principle is there.

Labour MSP Pauline McNeill says there are many areas of Glasgow where it is not possible to get a bus, so using a car is not a choice.

"Glasgow is not ready for a tax to work," she insists.

Cllr Richardson says Glasgow has very low car ownership at the same time as some people being wholly reliant on cars.

We are working proactively with bus operators to improve services, as well as looking at improving other forms of transport, she adds.

If we were to consider the WPL as an option that would be several years down the line, she tells the committee.

Cllr Richardson insists Glasgow is not waiting to improve its public transport system, but a levy could potentially be another tool to drive this further with ringfenced funding.

Aberdeen City Council's Richard Sweetnam says there is a need for connectivity to attract talent, so projects to improve this remain vital to the city region deal.

SNP MSP Maureen Watt asks whether Aberdeen or Edinburgh have formally considered the levy.

Mr Sweetnam says a framework has been approved in which to start discussion on the powers, though no paper has been discussed.

Jim Grieve says there does seem to be some support for a WPL, but it is also consulting on low emission zone measures and congestion charges at the moment.

SNP MSP Gail Ross says people in rural areas have already expressed a concern that in certain areas public transport links could be improved.

The deputy committee convener asks if the scheme could be implemented in Inverness only.

There's a nationwide issue with bus services and any initiative that helped address that would be a benefit, replies Jim Grieve from SEStran.

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There's no one size fits all he adds.

Mr Grieve says a scheme confined to Inverness would not benefit rural areas and the whole initiative would have to be looked at in the bigger picture.

Ms Ross points out it's a bit of a catch 22 in rural areas because the money from the levy comes after the need for better public transport in these parts of Scotland.

Lib Dem MSP Mike Rumbles says councils would like to have as many powers as they can have, which is quite a different issue than using them.

Mr Rumbles reiterates there has only been one council in England and Wales which has taken up the WPL.

He asks if it would it be any different in Scotland.

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Jim Grieve from SEStran says that depends if adding the levy is better for bringing in more revenue and investing in public transport.

Councillor Anna Richardson points out cities like Glasgow are only committing to explore the power.

Richard Sweetnam from Aberdeen City Council agrees it is a power for the council to decide.

Labour MSP Colin Smyth says lots of people cannot afford to live in city centres but travel in for work.

Won't this proposal mean such constituents will pay a charge but not a penny will be spent on transport in the home areas, he asks.

Cllr Richardson says investment in public transport will help people get around the city.

Mr Sweetnam suggests the investment does not necessarily need to accrue in the hinterland to lead to benefits, as it may improve journey times for them.

Public transport in rural areas will not be improved by a city-based scheme, insists Mr Smyth.

I share these concerns, says Jim Grieve, calling for an overall strategy to ensure investment goes around a city not just within it.

Mr Lyle reiterates the workplace levy would be an extra tax on motorists.

Richard Sweetnam argues it depends who pays, pointing to possible exemptions for low emission vehicles.

He insists it is not unusual for people to pay for city centre parking anyway.

Turning to exemptions, the SNP MSP welcomes this for NHS staff but suggests police officers, teachers and others should also be exempt.

Cllr Anna Richardson says exemptions will be up for local authorities to determine after a robust debate.

Jim Grieve suggests limiting the time of the levy to exempt shift workers, while Mr Sweetnam says the more exemptions, the more administrative burdens there will be.

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SNP MSP Richard Lyle asks Jim Grieve whether the introduction of this proposal should be put to a referendum as Edinburgh did with the congestion charge.

Yes, replies Jim Grieve.

Mr Lyle says: "Yes, I don't need anybody else just now."

He goes on to ask if this would give millions of pounds of extra funding and says Glasgow already raises millions of pounds from parking charges.

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Councillor Anna Richardson from Glasgow City Council replies it is certainly revenue that comes in.

Mr Lyle asks if Glasgow raises millions of pounds in parking charges.

Ms Richardson replies: "We do have..."

"That's all I need to know," interrupts the SNP MSP.

Mr Chapman asks about avoiding an possible impact leading to outward investment.

Richard Sweetnam highlights the Aberdeen economy is driven by people from the rural hinterlands coming into the city, so this would need to be looked at as part of the analysis.

Cllr Richardson says improved transport could be just one tool among many to attract people to the city, and admits to being "heartened" by evidence from Nottingham City Council this morning.

Jim Grieve suggests asking businesses to pay for something they haven't paid for previously there will be some hitback - which is why it must be explained as part of a wider strategy, he adds.

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Tory MSP Peter Chapman says he was under the impression that Aberdeen City Council has come out against the levy.

The council has not made any decision about this levy replies Mr Sweetnam.

If the council get the powers over a WPL it will then make a decision, he adds.

Mr Chapman says the leader of Aberdeen City Council has intimated this is not a good idea.

SNP MSP John Mason asks whether the money from the levy would be ringfenced.

Cllr Richardson explains it would be ringfenced, with priorities being sustainable public transport.

Mr Grieve highlights a lot of money for active travel requires a match from councils, so a workplace parking levy could allow councils to get additional funds for such measures.

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The Scottish government has defended plans that could see motorists taxed for parking at work amid claims that it will "fleece" workers for hundreds of pounds a year.

Proposals for a workplace parking levy were included in last week's budget agreement between the SNP and Greens.

Deputy First Minister John Swinney told MSPs that it would be up to individual councils whether to introduce it.

The Conservatives said the tax would hit low-paid workers the hardest.

• Will you have to pay to park at work?
• Look back on FMQs with Holyrood Live
• Workplace parking levy in Nottingham
• Workplace parking tax criticised by police officers' union
• Read more here

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Mr Sweetnam says further consideration is certainly needed in terms of the cost and benefits of any scheme.

Cllr Richardson adds it would be absolutely critical to feed in everyone's view and carry out a further consultation.

The Glasgow City Councillor says mitigation would have to be built in.

Jim Grieve from SEStran says initiatives like a WPL (Workplace Parking Levy) should have a very wide stakeholder consultation as part of the transport strategy.

Green MSP John Finnie asks whether the panel supports plans to give council's the power to introduce a workplace parking levy.

Jim Grieve from SEStran says he does support it in principle but there are concerns about the need for a regional perspective, particularly if disadvantages end up falling on neighbouring councils.

Glasgow City Council's cllr Anna Richardson confirms they do support powers for a workplace parking levy, but the work has not been done on whether one would be implemented.

Richard Sweetnam from Aberdeen City Council largely agrees, adding that once the powers are devolved the debate and analysis will begin.

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Committee convener Edward Mountain

• Jim Grieve from SEStran, and a member of Society of Chief Officers of Transportation in Scotland
• Councillor Anna Richardson from Glasgow City Council
• Richard Sweetnam from Aberdeen City Council

Read the committee papers, including an extensive submission from Nottingham City Council, here., external

SNP MSP Richard Lyle says: "I contend as a motorist I pay road tax, I pay petrol duty, I pay insurance. Would you not agree that the workplace parking levy is an unfair tax on myself and other people as a motorist?"

Chris Carter says some employers choose to past the cost onto employees and others do not.

Mr Lyle will be pivotal when the amendments that would allow a workplace parking levy are voted on.

The SNP MSP's vote could well reject them.

Mr Carter goes on to say the improved public transport system has led to HMRC relocating a large regional office to Nottingham.

The Nottingham City Council representative accepts the decision was due to a whole host of reasons.

Prof Ison points out that the highly developed transport system makes the small city more attractive to businesses.