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Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 14 June 2025
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Displaying 1428 contributions

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Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

I am always up for discussion about how further progress can be made and am keen to engage further on the detail of some of the areas that you have raised.

The only point that I would make about in-year transfers is one that I have made before. Policy direction quite often sits in one area while delivery sits in another so that, say, a policy could be set by education but delivered by local government. That is one example—there are many others. There is then a tension between the policy and its delivery. If all the money is transferred at the start, where does that leave policy decisions in that area of Government?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

The aim of the fiscal sustainability delivery plan is to bring all the component parts across Government into one place, where we will set out actions and the pillars of the plan so that the Parliament, the committee and external stakeholders can see it all and track its delivery. It is an attempt to make that information more transparent and accessible. I will be able to set out our suggested review processes. The plan will, clearly, be linked to the MTFS but it will focus on the how and the what, and we will be able to put some timeframes against the delivery of the actions that we need to take.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

We will keep you informed of any substantial developments.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

The Acorn project is a good example of that. We have offered to increase funding in order to push the UK Government down the road of approval of Acorn, and it remains to be seen whether that happens at the spending review. There is an inefficiency in not aligning the investments, strategies and leverage that we have as Governments. We should be trying to face those in a similar direction.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

Exactly.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

The tax advisory group—we were really clear about this with the members of the group and in our public communications—was not set up in such a way that we would say to it, “This is our tax policy for the budget.” Apart from anything else, if I were to do that before informing the Parliament, I would get myself into difficulty. The tax advisory group was not a group that we would, in essence, consult on the tax rates for each budget, and that was made very clear with the group at the start.

We work with the tax advisory group on things such as the public’s understanding of tax and areas that we could improve in that regard and on ensuring that we look at all the component parts in the here and now and the areas that we might look at in the future. In essence, that is my response. I would not have been telling the tax advisory group about our proposals for tax. That would not be right, because the Parliament should hear about those first and foremost.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

We take advice from the Scottish Fiscal Commission. We give the commission the information and details of what we have been looking at. We give it various options, and it comes back with what they would mean in terms of revenue raised or potential behaviour change. We will also look at data from HM Revenue and Customs. We look at all those things, but the Fiscal Commission is the main body that will have done analysis in advance of our making decisions.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

Angus Robertson replied to you on this matter just last week, Mr Marra. He said:

“The Scottish Government stands ready to engage at any point with the United Kingdom Government on substantial new fiscal powers for Scotland, following which we will model the impact of potential policy choices.”—[Official Report, 14 May 2025; c 9.]

We are ready to engage with the UK Government in looking at full fiscal autonomy if it is open to engaging with us on the detailed work for that. We have asked for a proper review of the fiscal framework—one that goes beyond just the margins—and we have asked the Treasury to do a more fundamental review of the fiscal framework. We have not yet had any indication that the UK Government would be up for a more general and wider review, but we will continue to pursue that.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

We would have to do the detailed work at a point in time. It would clearly depend on the financial circumstances of that point in time—whether that was now, five years ago or 10 years ago. We would have to do detailed work with the UK Government and, if it was serious about wanting to engage with us, it would—

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

No detailed work has been undertaken on the basis of where we are at the moment and the current fiscal position. If we reached an agreement that such work should be undertaken, it would be done with the UK Government.