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Finance and Public Administration Committee

Scrutiny of Financial Memorandums

About Financial Memorandums

Bills introduced in the Scottish Parliament are usually accompanied by a Financial Memorandum (FM). FMs should set out best estimates of the costs, savings, and changes to revenues arising from a Bill. An FM should show the margins of uncertainty for these estimates. 

An FM will also outline the estimated financial implications of the Bill, and when they will arise, for:

  • the Scottish Government
  • local authorities
  • other bodies, individuals and businesses

Role of the Committee

The Finance and Public Administration Committee scrutinises FMs. The Committee asks people and organisations who may be financially affected by the legislation for their views. 

This scrutiny happens at the same time as an examination of the detail of the Bill by a different committee, or different committees. The committee with the majority of responsibility for examining the detail of a Bill is usually referred to as the 'lead committee'.

After reading the responses, the Finance and Public Administration Committee will do at least one of the following:

  • take no further action beyond passing the submissions on to the lead committee for its consideration
  • write to the lead committee highlighting any areas of concern and suggesting that it may wish to raise them with the Scottish Government Minister responsible for the Bill
  • invite stakeholders who have responded to expand upon their submissions in oral evidence
  • invite Scottish Government officials to respond to the issues raised in oral evidence
  • publish a formal parliamentary report to the lead committee highlighting any areas of concern and suggesting that it may wish to seek further information on them from the Scottish Government

From time to time, the Committee may not examine an FM if the time for scrutiny of a particular Bill at Stage 1 does not permit.

Session 6 Financial Memorandums

Here are the FMs for each Bill introduced this during the current session of the Parliament, which began in May 2021. Each link contains information about the Committee's scrutiny of that FM.

Current Financial Memorandums

The Committee is currently considering the following FMs:

Disability Commissioner (Scotland) Bill

Land Reform (Scotland) Bill

Housing (Scotland) Bill

Assisted Dying for Terminally Ill Adults (Scotland) Bill

Completed consideration of FMs  

A list of the Financial Memorandums which the Committee has previously considered.

Transvaginal Mesh Removal (Cost Reimbursement) (Scotland) Bill

Coronavirus (Discretionary Compensation for Self-isolation) (Scotland) Bill

Good Food Nation (Scotland) Bill

Miners' Strike (Pardons) (Scotland) Bill

Non-Domestic Rates (Coronavirus) (Scotland) Bill

Coronavirus (Recovery and Reform) (Scotland) Bill

Fireworks and Pyrotechnic Articles (Scotland) Bill

Hunting with Dogs (Scotland) Bill

Gender Recognition Reform (Scotland) Bill

Moveable Transactions (Scotland) Bill

Bail and Release from Custody (Scotland) Bill

Disabled Children (Transitions to Adulthood) (Scotland) Bill

Patient Safety Commissioner for Scotland Bill

Charities (Regulation and Administration) (Scotland) Bill

Trusts and Succession (Scotland) Bill

Wildlife Management and Muirburn (Scotland) Bill

Bankruptcy and Diligence (Scotland) Bill

Regulation of Legal Services (Scotland) Bill

Welfare of Dogs (Scotland) Bill

Scottish Employment Injuries Advisory Council Bill

Visitor Levy (Scotland) Bill

Children (Care and Justice) (Scotland) Bill

Victims, Witnesses and Justice Reform (Scotland) Bill

Abortion Services (Safe Access Zones) (Scotland) Bill

Housing (Cladding Remediation) (Scotland) Bill

Social Security (Amendment) (Scotland) Bill

National Care Service (Scotland) Bill

Circular Economy (Scotland) Bill

Agriculture and Rural Communities (Scotland) Bill

Judicial Factors (Scotland) Bill

Scottish Elections (Representation and Reform) Bill

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill

Scottish Languages Bill

Further information

If you have any queries about the Committee’s consideration of FMs please contact us:

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