Skip to main content
Loading…

Seòmar agus comataidhean

Official Report: search what was said in Parliament

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

Criathragan Hide all filters

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 4 May 2021
  6. Current session: 13 May 2021 to 2 February 2026
Select which types of business to include


Select level of detail in results

Displaying 4236 contributions

|

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

We are well over time, so Michael Marra’s supplementary will have to be extremely brief.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

For our next evidence-taking session on the Scottish budget 2026-27, I welcome to the meeting Professor Mairi Spowage, professor of practice and director, Fraser of Allander Institute, University of Strathclyde; Professor David Heald, emeritus professor, Adam Smith business school, University of Glasgow; and Professor David Bell, professor of economics, University of Stirling. Good morning to you all, and apologies for keeping you waiting—the previous session overran. I also thank you for your helpful written submissions.

We will move straight to questions, the first of which will be to Professor Heald, although the other witnesses can respond, too. Professor Heald, you say in your submission:

“The Westminster Parliament does not take ex-ante scrutiny of public expenditure seriously, unlike the devolved legislatures. The disruption caused to the budgetary procedures of the devolved legislatures clearly does not rank highly in the timing decisions of UK Governments.”

Can you expand on what the actual impact of that is?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

You go on to say:

“The limited attention … to the detailed choices in the Scottish Budget 2026-27 is motivated by the urgency of securing Parliamentary approval in order to limit disruption to public service delivery.”

Would I be right in saying that what you are saying there is that, because the UK budget comes so late, the Scottish budget process has to be truncated and the priority is really just to get a budget through?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

One of the things that Labour did way back when—in 1997—was to stick with Conservative budgetary decisions for two years, which, whether or not you agreed with those decisions, actually allowed for some stability. Are you suggesting that, if this budget goes through, a new Government should stick to those decisions, at least in the first year, and then it can perhaps develop its own proposals?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

One of the difficulties for this committee is that, in 27 years of devolution, we have never had a Chancellor of the Exchequer give evidence to this committee or any of its predecessors, despite numerous invitations. It has also been extremely difficult—we have certainly not managed it in this term—to get a Chief Secretary to the Treasury in front of the committee, although we have done so in previous terms with previous Governments. It is a real difficulty that we cannot talk to them directly, despite the fact that the UK Government provides through the block grant somewhere in the region of 60 per cent of our overall expenditure in this Parliament.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

In relation to your Ruud Gullit anecdote, I remember that, in the 1980s, John DeLorean famously asked the UK Government for a billion to support his factory in Northern Ireland. He meant $1 billion, but the UK Government gave him £1 billion, so he was well chuffed.

As we know, Governments of all colours—Conservative Governments, Labour Governments and Scottish National Party Governments—have implemented fiscal drag. The reality is that all Governments try to raise as much money as possible while causing the least political damage to themselves.

I will ask this question to Professor Heald, but I will ask the other witnesses a similar question. You have been very concerned about the UK tax system, because it is not progressive in the sense that it does not look like a straight line—the line goes up and down like the skyline in New York. If you became Scotland’s president for life in a devolved context, how would you make the current system more progressive, taking into account that Scotland would not be an independent country and would have to work with the UK system?

Clearly, it would not be perfect, but how could we do that while gathering much the same amount of revenue? Where would the splits be? You spoke about 21 per cent and 42 per cent. How would you do that? It might take five years, but how would it be done?

11:45

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

What would you do?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

My understanding is that, since 22 July, people cannot come in on social care visas.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

Arran is in my constituency, and Montrose house is short of 15 staff, which is 30 per cent of the total. It has had to close five beds, which is causing real concern on the island.

Professor Heald, do you want to comment on anything related to capital?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

I would use a railways analogy to describe Scotland’s different tax systems and how they relate to the UK. When a train does not arrive, people always blame ScotRail, but two thirds of the time it is because of Network Rail.

Anyway, just to wind up, we have not covered a lot of areas, but time is against us. I just wonder whether our guests wish to comment on anything salient that we have not touched on.