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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 15 March 2026
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Displaying 1479 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Liz Smith

Thank you, minister, for the engagement with me on this matter last week. To what extent has the Scottish Government carried out any study of the behavioural changes that have happened since the bill was published? Are you aware of some of the behavioural changes that are likely to take effect in relation to the exemptions that Michelle Thomson is talking about?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Liz Smith

Thank you.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 2

Meeting date: 10 February 2026

Liz Smith

The amendments in this group are supported by Homes for Scotland. Just as important, they seek to give effect to paragraphs 146 and 147 of our stage 1 report, in which we recommended that the proceeds of the levy should be used only for cladding remediation. I do not accept the minister’s reasoning that a restriction in the bill would add to costs and complexity.

As colleagues will recall, we discussed at length the importance of ensuring that the levy will fund only the cladding remediation programme and that it will be time limited through the sunset clause that several members have referred to. Being clear about the use of the proceeds is, I think, imperative if the bill is to be improved—

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Liz Smith

Professor Bell, I want to ask you about the fiscal framework in relation to what you said about difficult timescales. I think that we are all agreed that the current situation has not been satisfactory. I am commenting not on what the fiscal framework says, but on the timescale, which has been knocked about like a political football from time to time. Do you feel that having clarity about the timescale and perhaps reforming the fiscal framework would help?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Liz Smith

Like Mr Mason and the convener, I understand the logic of keeping the tax in line with the aggregates levy in the first year because of the complexity of the BGA adjustment. I get that. However, if it is the case that people in the sector are arguing, for the reasons that the convener set out, that they might want the tax to increase in years to come, is that not also a reason for considering different rates in different parts of Scotland? The logic is that, if there are different elasticities of demand between England and Scotland, there will also be different elasticities of demand between different parts of Scotland. Will the Government examine that?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Liz Smith

On that point, it would be helpful if the Government considered that, because it strikes me that the fund is being closed largely for economic reasons, whereas those who have expressed their concerns to the committee are looking at the social impact—particularly if, as the convener said, their projects relate to youth engagement in the local community and so on. Those projects have a very important impact when it comes to stimulating community engagement, particularly if they are in a disadvantaged area. Losing them is a potential problem, so it would be very helpful if the Government was to consider introducing a replacement fund in order to ensure that infrastructure provision is not lost altogether.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Liz Smith

I am not sure that I will watch them online.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Liz Smith

Good morning. When it comes to making difficult policy choices in the very tight fiscal circumstances that we all face, do you agree that the emphasis should be on the policies that deliver the best outcomes and that there should be less emphasis on the policies that do not?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Liz Smith

I do not doubt that, cabinet secretary. I am sure that it is a difficult job, particularly just now. However, the Scottish Fiscal Commission—which is clearly being very diplomatic about this, as it usually is—is not confident that some of the statistics that the Scottish Government has presented to it match up with its own analysis. Mairi Spowage told us that, when it came to college funding, she was not at all clear about where the specific lines were in that portfolio. We had David Bell saying that he was “completely confused” about how the fiscal sustainability delivery plan closes the fiscal gap. Is it not an embarrassment to the Scottish Government that there are experts in their field who do not feel that there is sufficient transparency in the Scottish budget?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Liz Smith

I am just putting it to you that, despite what you say about the ABR and so on, our experts who are scrutinising the budget are being very clear in all their comments. It is not just one person saying this; our senior economic analysts are all saying the same thing—that, as we scrutinise the budget, there is confusion over where the budget spend is and, therefore, over where the best results are. Also, let us be honest, cabinet secretary: your budget speech had to have two corrections made to it, which were welcome and made quickly. There was an issue about the A96 and an issue about the provision for school swimming.

The on-going lack of transparency makes it difficult not only for the committee but for the public to understand which lines of spending will best deliver the results that the Government is seeking to achieve.