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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 6 April 2026
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Displaying 3697 contributions

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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.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

It could be quite a long-term process. As you have said, it could take 10 years.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

The UK, we believe, is moving towards having just one budget event—one fiscal event—every year, although the OBR will still produce two forecasts every year, if I understand things correctly. Will any of that affect the SFC?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

What about tariffs? Is there a risk in that respect? Do prices just go up if we put a tariff on American goods?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

Professor Heald?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

John Mason

Thank you.

Professor Heald, I was interested in the bit in your submission about annually managed expenditure and departmental expenditure limits, and how Scotland’s social security budget, in effect, has an impact on the Scottish Government that is different from the DWP budget’s impact at UK level. Can you explain what you mean by the term “quasi-DEL”?