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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 16 February 2026
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Displaying 3572 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

Given that level of increased risk and our lack of borrowing powers, which mean that the situation is unpredictable, is there any point in having a Scottish spending review?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

Thank you. I could go on for longer, but I will stop there.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

Thank you. Like the convener, I am jumping around a bit. With regard to the Scottish spending review, the Institute for Fiscal Studies said that there could be big changes in it in the future. It is not set in stone, and there are lots of things that could happen that would change it. How much confidence should we have in the Scottish spending review?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

I believe that two more council tax bands are to be introduced, although not in the coming year. It sounds as though the costs of introducing them will almost wipe out all the extra revenue. Is that correct?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

Fair enough—that is fine.

The committee has previously been interested in preventative spend. I fully accept that it is difficult to pin down what is preventative spend and what is not, but the Government intends to tag it. Will that make a difference to the figures that we see, or will that information just be included as an annex? Will that affect your forecasts?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

From your perspective, is there agreement on what preventative spend is?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

Professor Heald has been mentioned. I was interested in some of his input, which I will probably ask him about later. He mentioned the fact that the UK Government is able to handle social security spending in a different way from the Scottish Government. He used the phrase “quasi-DEL”, which I think reflects the idea that, if the UK overspends a bit because services are demand led, that is fine—it can simply borrow a bit more—whereas, if we overspend, we have a problem, because we have a fixed budget. Is that a fair comment?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

Sticking with you, Professor Spowage, I note that, in its paper, the Fraser of Allander Institute talks about

“a significant underlying deficit of … £659 million”.

Can you explain what that means? After all, we have to balance our budget every year, so we cannot have a deficit.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

You mentioned global insecurity among those factors, which is a bit unpredictable—I certainly think that it is unpredictable. In principle, does inflation increase when countries bring in tariffs, or do tariffs just depress imports?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

Okay. Therefore, although the revenues seem to be falling quite dramatically, they could have fallen more dramatically.