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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 11 September 2025
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Displaying 1237 contributions

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Finance and Public Administration Committee

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill: Financial Memorandum

Meeting date: 26 March 2024

Liz Smith

Good morning. Mr Thomson, the problem that this committee has, which the convener has rightly pointed to, is that we are asked to scrutinise the numbers that have to go behind a bill. This is the fourth bill in recent months about which we have had concerns because the accuracy of the numbers does not suit the scrutiny that we have to provide. Do you accept that, when a bill team makes a presentation to Parliament, it is essential that the financial memorandum that goes with the bill is understood and clearly set out before we get to any legislative process? Do you accept that as a bill team?

Finance and Public Administration Committee

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill: Financial Memorandum

Meeting date: 26 March 2024

Liz Smith

It would be very helpful if we could get details on when we might expect the revised financial memorandum, convener.

Finance and Public Administration Committee

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill: Financial Memorandum

Meeting date: 26 March 2024

Liz Smith

Thank you very much.

Finance and Public Administration Committee

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill: Financial Memorandum

Meeting date: 26 March 2024

Liz Smith

That would be very helpful.

I want to pursue a related issue. I do not know how many framework bills we have in the Parliament just now, but there are a lot. My understanding is that, from a Scottish Government perspective, one of the reasons for framework bills is to try to ensure that there is as much discussion as possible between the Government and relevant stakeholders to co-design—I think that that is the term that the Scottish Government uses. In other words, we have a better chance of getting good legislation if the stakeholders have had really good input into it. That is my understanding, and I think that that is the committee’s understanding. The problem is that the co-design process goes on beyond the publication of the financial memorandum, as you have just shown us, and beyond the initial stages of the legislation. Do you accept that that is also a problem, as it means that, if the process of suggestions coming in about the bill is still on-going, we will be unable to decide what the costs will be?

Finance and Public Administration Committee

Scottish Fiscal Commission (Report on Climate Change and Fiscal Sustainability)

Meeting date: 26 March 2024

Liz Smith

I have a question, which is one of clarification. Professor Roy, you raised an interesting point about future Scottish budgets and said that it would be helpful if we could see the numbers on how much has been spent to mitigate climate change. Should that be done within each portfolio of the existing budget, or are you suggesting that there should be another section in the Scottish budget that shows a cumulative total?

Finance and Public Administration Committee

Scottish Fiscal Commission (Report on Climate Change and Fiscal Sustainability)

Meeting date: 26 March 2024

Liz Smith

That is very helpful. I asked the question because, as you know, there have been quite a few situations in which we have questioned how easy it is to track money through the Scottish budget. It is good to know from your expertise whether that is better done in one unit or throughout the system.

Finance and Public Administration Committee

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill: Financial Memorandum

Meeting date: 26 March 2024

Liz Smith

Why did you originally consider it appropriate not to provide us with an updated financial memorandum until after stage 2? Where is the logic in that?

Finance and Public Administration Committee

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill: Financial Memorandum

Meeting date: 26 March 2024

Liz Smith

From a practical angle, I understand that the Criminal Justice Committee is taking stage 1 evidence on the bill just now. Is that correct?

Finance and Public Administration Committee

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill: Financial Memorandum

Meeting date: 26 March 2024

Liz Smith

Do you know how long the stage 1 process will be?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

Liz Smith

I understand that, minister, and I accept that you cannot speak on behalf of the Government about the issue. You are quite right to say that it is a parliamentary matter in any case.

On the back of the concerns that the committee has heard, through Audit Scotland, about the lack of sufficient transparency when it comes to the public finances, and on the back of our unfailing difficulties in making the Office for Budget Responsibility and the Scottish Fiscal Commission forecasts come together, the main argument that I can see for a finance bill is that it could provide greater clarity in the way that the convener described, which would make it much easier to see what the tax and spend would be. That is quite important, and it is something that this Parliament is lacking just now. Personally, I am very much in favour of such a bill, and I think that colleagues across the political spectrum are, too. You mentioned that there are arguments against having a finance bill. What do you think they would be?