The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1485 contributions
Finance and Public Administration Committee [Draft]
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]
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]
Meeting date: 3 February 2026
Liz Smith
I am not sure that I will watch them online.
Finance and Public Administration Committee [Draft]
Meeting date: 27 January 2026
Liz Smith
I am interested in that because, as you will recall, in paragraph 73 of this committee’s report on the budget we expressed our disappointment that there was not more detail about this very issue, particularly when it came to measuring the value of universal payments. In replying to that criticism, the Government said:
“the Scottish Government is developing its approach to public value”,
which
“will embed a framework for understanding spending proposals”.
That was the Scottish Government’s response.
This time last week, I asked Professor Graeme Roy whether he was aware of what that framework was. He said:
“I am not aware of it.”—[Official Report, Finance and Public Administration Committee, 20 January 2026; c 25.]
Can you provide us with some detail on what that framework is?
Finance and Public Administration Committee [Draft]
Meeting date: 27 January 2026
Liz Smith
I am interested in the Scottish one. Let us not forget that the Scottish Fiscal Commission has had to come up with some of its own figures in contrast to what the Scottish Government has been saying. The Scottish Government has said that there is a 6.6 per cent real-terms increase in the education budget, but the Scottish Fiscal Commission has said that it is a 0.8 per cent real-terms increase. The Scottish Government has said that there is an 8.9 per cent real-terms increase in the housing budget, but the Scottish Fiscal Commission has said that it is a 3.9 per cent real-terms increase.
Finance and Public Administration Committee [Draft]
Meeting date: 27 January 2026
Liz Smith
You will be starring in it.
Finance and Public Administration Committee [Draft]
Meeting date: 27 January 2026
Liz Smith
During the past two years, you have very successfully worked to simplify the explanation of the budget through blogs, better diagrams and so on. Have you had a good response to that? Is there positive feedback that it is helping?
Finance and Public Administration Committee [Draft]
Meeting date: 27 January 2026
Liz Smith
Will that continue? In the autumn, when the Parliament in the new session is embedded, there will be more training on the budget. Will that be extended to parliamentary staff as well as to new MSPs?
Finance and Public Administration Committee [Draft]
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]
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?