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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 5 February 2026
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Displaying 1148 contributions

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Economy and Fair Work Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 21 January 2026

Kate Forbes

That has been a feature of our debate over the past few years, with the enormous growth of online in particular. With our budget, it is a matter of understanding areas that we can influence and areas that we perhaps cannot influence. That is one of the reasons why I am so keen to support high-growth, small businesses. The impact that they have on local economies in particular far outstrips what has happened.

That is also about empowering local partners to take action. In my town of Dingwall, Highland Council has recently refurbished and made available three or four new units. Considering that those units had been lying derelict for years, the council was taken aback by the level of interest in using them. That could mean three new businesses occupying those units.

My point here is that interventions of that sort are best done at a local level—by local authorities that see the value of the economic opportunity.

Economy and Fair Work Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 21 January 2026

Kate Forbes

We have continued to fund regeneration. The first year of the capital spending review includes income of £12 million from the Scottish partnership for regeneration in urban centres fund—SPRUCE—which was the repayment of a final outstanding loan. That was supported with investment of £12 million through the building Scotland fund, which is expected in 2026-27.

Aidan Grisewood may wish to say more on that.

Economy and Fair Work Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 21 January 2026

Kate Forbes

I do not think that any of it has been drawn down yet. That money will be drawn down only when the company can evidence orders.

Economy and Fair Work Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 21 January 2026

Kate Forbes

I accept that Scottish Enterprise is going through a restructuring process, but we have not given it a number. We do not do that.

Economy and Fair Work Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 21 January 2026

Kate Forbes

We do.

Economy and Fair Work Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 21 January 2026

Kate Forbes

It is not a concern that I have to any great extent right now, but it could be a concern, so we must keep an eye on that. Right now—unless my colleagues tell me otherwise—we are not getting lots of feedback to tell us that that is a particular issue.

If there was an issue, we would expect to get feedback from employers telling us that so-and-so did not proceed. I make that point because, in the past year in particular, we have done a huge amount of work on economic inactivity with brilliant employers, who are trying to retain in work those who are most at risk of leaving the labour market. I would imagine that the people you are talking about are in that category.

Economy and Fair Work Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 21 January 2026

Kate Forbes

Is that information in a shareable format? Could you share it? Could you anonymise it?

Economy and Fair Work Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 21 January 2026

Kate Forbes

I would be interested in that.

Economy and Fair Work Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 21 January 2026

Kate Forbes

About three quarters of taxpayers are expected to be unaffected by our maintaining the higher-rate threshold at the same level.

Economy and Fair Work Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 21 January 2026

Kate Forbes

It is, but it means that three quarters of people are unaffected.

For almost the past 10 years, there has been a recurring question—so at least it is expected—about the behavioural impact of the tax decisions that we take. We now have data from His Majesty’s Revenue and Customs that runs up to about two years ago and which demonstrates that, with every budget when members—to be honest, it was mostly Murdo Fraser—were telling me that it was going to have a devastating behavioural impact, that was not the case, because there was on-going inward net migration to Scotland. That is because people make decisions based on more than just income tax positions.