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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 25 December 2025
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Displaying 1359 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

Liz Smith

I think it is entirely right that the Scottish Government keeps its options open about what it will plan for in the future. There is an issue, however. Which of the policies that have already been put into effect are providing the greatest benefit in determining how effective the policies are in terms of delivery? That is really the point that has been flagged up to us.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

Liz Smith

I think that that is the overall view of the Auditor General and the Scottish Fiscal Commission. They want to have a little bit more transparency on exactly that point. Thank you for your comments on that.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

Liz Smith

I will ask a more general question, Mr Phillips. As I said in a recent debate, the Auditor General has told us that the Scottish budget process

“is not sufficiently transparent and the Scottish Government is not sufficiently accountable for the decisions that it makes.”—[Official Report, 10 December 2025; c 31.]

Do you agree with that?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

Liz Smith

You are right. I think that we are getting slightly more information than we had in previous budgets. However, I think that the Auditor General’s point is that, when it comes to assessing how effective the tax take is in relation to the Government’s priorities, it is not sufficiently transparent to us how that tax take is coming in to ensure that the priorities that the Government puts before the public are implemented. My colleague Mr Mason said that there might be some trade-offs in the four priorities. I think that the Auditor General expects a bit more transparency from the Government about that. Do you accept that?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Liz Smith

Thank you for that, as this is a really important issue. We should listen to some of our developing industries that are doing really well, which includes Scottish financial services. Their point is that, while they see all the attractions of considerable growth and development, they believe that there is considerable behavioural change likely with some of the medium to high earners in their sector being put off because they feel that they are paying higher tax than they would be in the rest of the UK or because land and buildings transaction tax is a turn-off for them.

I want to drill down on the prospects and greatest potential for economic growth. It is important to understand the data that gives us the best information and—on top of that—the behavioural change statistics, which are fed in so that we can understand the connection between the tax revenue and economic strategy, as Mr Robinson has just said. I think that we have a problem just now, so I would be interested in your thoughts—without going into Scottish Government policy.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Liz Smith

I will ask about the important issue of widening the tax base, which you referenced in your earlier comments, Auditor General. I am trying in particular to ascertain exactly where the high-growth jobs will be in the future.

When the committee met informally in the summer before we came back to Parliament, we were made aware of the fact that some labour market data in Scotland, particularly employment data, is missing. In some cases, it is very difficult to predict the trends. The Scottish Fiscal Commission rightly says that it uses HMRC data when it is working out likely tax revenues, but that is not enough to predict where the tax base could be broadened in the future. We need the data and the trends within that data to work out where employment trends will lie two, three, four or 10 years down the line.

First, do you think that that is an extensive problem? Secondly, do you have any thoughts about how we can address it? It really matters in trying to widen the tax base.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Liz Smith

Thank you. That is very helpful.

Finance and Public Administration Committee [Draft]

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

Dr Pathirana, I have to say that this is one of the most concerning evidence sessions that I have sat through as a member of this Parliament, because we are not really getting the answers that we need. I am sure that many of your members in different sectors will want these answers. I appreciate that you have said sorry, but it will not be good enough for an awful lot of people who are still waiting for their pay-out.

Before I come to my specific questions, I will ask you a matter of clarification. When you were answering the convener, you said that the data that you hold for the NHS and for teachers is not as good as the police data. Why is that?

Finance and Public Administration Committee [Draft]

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

How are you measuring how effective that has been? Taking it at face value this morning, it is quite clear that there is a huge number of issues, and I am sure that people in your membership schemes are not exactly impressed by what they are hearing. What measurements are you using to persuade us that things are getting better?

Finance and Public Administration Committee [Draft]

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

I am not sure that a rate of knots is the best terminology to use for this, but carry on.