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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 4 May 2021
  6. Current session: 13 May 2021 to 2 February 2026
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Displaying 4236 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

We do not control the personal allowance because that is not devolved to Scotland, but where should the breaks be? For example, we all know that someone in Scotland who is earning £44,000 pays a higher marginal rate than someone who is earning £51,000 in the UK, because of the different national insurance implications. Where would you put the breaks or changes?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

I think that the Scottish Government does now realise that the £43,667 point at which people start paying the higher rate of tax is too low, but the difficulty in increasing that is that it would lead to a loss of tax revenue. That is the issue.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

You are saying that the situation is better in Scotland than it is in England, but it is still really worrying, and you are worried that it will become more concerning.

Professor Spowage, an issue that we did not discuss with the previous panel was that of the deficits that some health and social care partnerships face. Has the Fraser of Allander Institute looked at the implications of that?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

Professor Heald, the Scottish Government has a target of making £576 million of savings in 2026-27 through the portfolio efficiency and reform plans. Do you consider that to be realistic?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

It is the infrastructure investment pipeline.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

Joanne McNaughton has pointed out that the name has been changed to the infrastructure delivery pipeline.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

That is fine. I will open the session to colleagues around the table.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

I am tempted to point to high speed 2, but I will not.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

Professor Heald, we started with you, so we will finish with you.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Kenneth Gibson

Short, sharp and to the point.

Thank you very much, everyone, for your evidence today. I will call a two-minute break to allow our witnesses and official report and broadcasting staff to leave, and we will then go into a very brief private session.

13:04

Meeting continued in private until 13:08.