The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1202 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 27 January 2026
Craig Hoy
If you look at the complexity of the Scottish tax system, it has been built in such a way that it effectively allows you to make that claim. It is barely worth the paper that the press release was written on. The figure is £32 a year. When I described the budget as cynical, that is the kind of example that I was alluding to. Why was it fair for you, in the budget, to increase benefits in line with inflation but not the upper rates of the tax thresholds?
Finance and Public Administration Committee [Draft]
Meeting date: 27 January 2026
Craig Hoy
Much of what I was going to ask about has already been covered, but I have one question about your engagement with the media. The media is a necessary evil for all of us, and I say that as somebody who was once a journalist. Given your impartiality and, as you referred to earlier, your risk aversion, how do you codify your media engagement? Do you not want to put the head in the lion’s mouth too often?
Finance and Public Administration Committee [Draft]
Meeting date: 27 January 2026
Craig Hoy
In the annual report, I see that, under potential risks in relation to partner organisations, part of the reason for remaining at amber on the risk register is the election process, “changing timetables and processes” and the potential for
“a new finance committee after the Scottish Parliament elections.”
Is that a vote of confidence in us or a warning about what might follow?
Finance and Public Administration Committee [Draft]
Meeting date: 20 January 2026
Craig Hoy
Good morning, Professor Roy. To go back to public sector pay for a moment, by common consent, it seems to be an area in which a red light is flashing at this time. What estimates have you made about forward-looking public sector pay deals? Do they give you any confidence that a 1.1 per cent pay policy will be met now and in future years?
Finance and Public Administration Committee [Draft]
Meeting date: 20 January 2026
Craig Hoy
The interface between earnings growth and the tax take is interesting. You are projecting slightly lower earnings growth in Scotland than in the rest of the UK, and it has been downgraded. What impact will that have, moving forward, on the Scottish budget?
Finance and Public Administration Committee [Draft]
Meeting date: 20 January 2026
Craig Hoy
On the additional reliefs that were announced in the budget, relative to the proposed increase, my understanding is that there is still a significant shortfall in reliefs, as opposed to what will be brought in through the revaluation—if indeed it goes ahead. Is that fair?
Finance and Public Administration Committee [Draft]
Meeting date: 20 January 2026
Craig Hoy
I will close with a question on capital. In some of its blogs, the Fraser of Allander Institute has identified that, with regard to projections for capital expenditure, the UK capital budget was front loaded but the Scottish capital budget is going to fall in future years. In the 2026 infrastructure delivery pipeline, there is apparently now a distinction between delivery and development. Post-election, in the early years of the next parliamentary session, is there a risk that some vital projects will be left to wither on a vine while the electorate is looking elsewhere because those projects will be categorised in a development pipeline rather than a delivery pipeline?
Finance and Public Administration Committee [Draft]
Meeting date: 20 January 2026
Craig Hoy
Paragraph 52 of “Scotland’s Economic and Fiscal Forecasts” states:
“If pay awards are higher than the Scottish Government has assumed, to keep the paybill at the level used as the basis for the Spending Review, the Scottish Government would have to make larger workforce reductions than it has already planned.”
The Government has put out quite a gutsy figure for public sector efficiency and workforce savings. What is the risk if it does not meet its forecast reduction in the size of the civil service, and if public pay deals turn out to be higher than 1.1 per cent and potentially above inflation? Where is the wiggle room within that? It strikes me that there is none.
Finance and Public Administration Committee [Draft]
Meeting date: 20 January 2026
Craig Hoy
In responding to the convener, you mentioned behavioural change. What behavioural change do you think that a £32-a-year tax cut might effect in Scotland?
Finance and Public Administration Committee [Draft]
Meeting date: 20 January 2026
Craig Hoy
Is the phenomenon of pulling more people into what is deemed the upper rates of tax—in effect, changing the profile of the taxation system—occurring in other countries?