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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.  

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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 5 May 2021
  6. Current session: 12 May 2021 to 19 June 2025
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Displaying 1189 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 20 September 2022

Liz Smith

On that point, I think that we have accepted that there was a slight issue about scrutiny and, rightly, you have given the reasons for that. However, it raises a slightly wider point, which the DPLR Committee has raised with regard to other issues: namely, that if there is a problem about the timescale, because of recess or other factors, it is important that there is effective scrutiny. Can you assure us that that general issue of scrutiny of such technical matters will be dealt with by the Scottish ministers?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

Liz Smith

Thank you. It would be very helpful to have that information.

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

Liz Smith

Continuing on the point that Ms Barbour made about public understanding of tax and willingness to pay, nobody likes paying tax, but I think that economists call it a “good tax” when people understand it, recognise what benefits it will produce and know how it is being spent.

That follows on from the question that the convener asked. If the devolved taxes working group was to be re-established, would you advise that we keep the remit of that group the same as it was the last time, or would you like the remit to be expanded to help with the business of understanding tax?

15:45  

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

Liz Smith

That is interesting. You mentioned in your submission that you had noted the cross-party suggestions that we might have a finance bill. If we were to have a finance bill process, how would that articulate with the devolved taxes group? Do you see them working together or as being entirely separate?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

Liz Smith

Thank you—that was extremely helpful. I am persuaded of the need for a finance bill, which I think would enhance scrutiny and help people to understand a bit more about where their money is going to be spent, which is crucial.

Audit Scotland has said a lot about enhancing transparency and scrutiny. Auditor General, is it your opinion that we should look at introducing a finance bill?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

Liz Smith

I have one question, Ms Flanagan, which is on the back of Michelle Thomson’s first question to you.

I know what you are saying about the fact that some councils are not terribly keen on sharing services because they feel that that would dilute their best interests when it comes to delivering services. In the areas and councils that have delivered shared services, has there been an audit of how much money has been saved by having joint services? It would be helpful to know whether it is good practice, and having the information that Michelle Thomson asked about would be helpful to the committee.

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

Liz Smith

Again, that is an interesting answer. Audit Scotland has quite rightly suggested that we need to improve scrutiny in this Parliament and to have greater transparency around a whole lot of things, but particularly tax and spend. If the devolved taxes group did its job properly and its report came—let us say—to this committee and then went to the Scottish Government, that would not necessarily compel it to be part of a chamber process with stages 1, 2 and 3, whereas a finance bill would compel that. I am interested to hear whether you think that we need to have both of those together or whether we could operate with them being separate.

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

Liz Smith

Thank you.

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 6 September 2022

Liz Smith

Therefore, that is a particular worry.

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 6 September 2022

Liz Smith

Therefore, are there really two issues? You have some concerns about the resources that are required to go into solving that problem. Is there also a specific issue about the consistency of the data? Do we need to do more to align the data that the DWP has had with the data that Social Security Scotland has? As well as solving the resource problem, does a methodological alignment need to take place?