Skip to main content
Loading…

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.  

Criathragan Hide all filters

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 4 February 2026
Select which types of business to include


Select level of detail in results

Displaying 1402 contributions

|

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.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

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]

Budget Scrutiny 2026-27

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]

Scottish Fiscal Commission

Meeting date: 27 January 2026

Liz Smith

You will be starring in it.

Finance and Public Administration Committee [Draft]

Scottish Fiscal Commission

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]

Scottish Fiscal Commission

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]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Liz Smith

But given that there is concern—which this committee has expressed not just this year but for several years now—that it is absolutely critical to have transparency in times of difficult circumstances, is it not something that the Government would choose to provide more detail on than we currently have?

The Scottish Fiscal Commission made the point that, if you compare the current Scottish spending review to what was produced in the 2011 spending review, we are not getting nearly enough of the budget line 3 spending requirements. It is therefore very difficult for us, as a committee that is supposed to be scrutinising the finances of the country, to know exactly where the most productive policy engagement is and where the Government would be perfectly in order to deprioritise, because the outcome is not so good. Is that not fundamental to the process of budget making?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Liz Smith

Never mind the measures in the budget; overall, considerable concern has been expressed about how the Scottish Government delivered it, and there has also been the analysis of our experts.