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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 5 May 2021
  6. Current session: 12 May 2021 to 23 June 2025
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Displaying 1169 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

I appreciate that that is the perennial question that is raised at budget revisions. As I have said at previous budget revisions, the allocation of the budget to particular portfolios reflects the policy intent. It is money to support health. It is not money for local government in the sense of the services that local government routinely provides.

There is a question here that goes back to the point about transparency and clarity. Is it health spend or is it spend in another area? I think that we all recognise that it is health spend but that it is delivered within a different portfolio.

Again, this is something on which I would welcome the committee’s considered reflections. If there is a desire to move in that direction and a view that, in tandem with other potential reforms with regard to presentation, that would aid transparency, I think that it will be something that we will be happy to consider. Ultimately, however, in relation to allocating the budget and being able to identify what is spent on health, that is why we start with the health portfolio, just as we start with the education portfolio in relation to the money that is spent on education, and so on.

11:00  

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

On pensions, I will bring in Craig Maidment.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

Is that with regard to this financial year?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

I cannot provide any detail on that, I am afraid, in the context of giving evidence on the SBR, but I am happy to take that away and write to you. I apologise that I cannot provide that detail now.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

It will be, but the process that is in place allows for year-on-year comparison of spending in particular areas, so if we were to change the approach it would make that comparison more challenging.

I recognise your point about comparing the spring budget revision with the autumn revision in the document rather than comparing the spring budget revision with the budget act as passed. If we pass a budget in which we see spending in health that does not start off in health, I can understand that some would argue that that could be a source of confusion, or that it could be seen as not optimal for transparency.

However, there are trade-offs. I understand your point: why have that transfer take place if it is understood that the intention is, and past patterns of budget demonstrate, that the spend will end up in a particular area? However, there is an advantage in having clarity about the policy intent of the spend.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

This statutory instrument specifies the standard rate and lower rate for the Scottish landfill tax, which would apply from 1 April. These rates are consistent with those set out in the Scottish budget for 2023-24, which was published on 15 December 2022. The order sets out that the standard rate will increase from £98.60 per tonne to £102.10 per tonne. The lower rate for less polluting inert material will increase from £3.15 per tonne to £3.25 per tonne. Committee members will wish to note that these rates match landfill tax rates in the rest of the UK for the financial year 2023-24, as confirmed in the UK and Welsh budgets.

The Scottish Government is continuing to act to avoid any potential for what is referred to as “waste tourism” to emerge as a result of material differences between the tax rates north and south of the border. The increased rates provide appropriate financial incentives to support delivery of our ambitious waste and circular economy targets.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

I am conscious that the committee has previously taken an interest in the resourcing and budgeting of the student loan book, and we provided further information to the committee on the modelling that informs that.

If the committee is interested in getting a more technical breakdown of, and more background on, how those pension calculations and annually managed expenditure lines are arrived at, I would be happy to provide that in writing.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

We are absolutely committed to our net zero targets. The reality is that the schemes are demand led, and demand is impacted by a number of factors. We have to consider the design and delivery of the schemes, while recognising the prevailing economic circumstances that are impacting across a range of public policy objectives. That is why the Government has been engaging with partners to consider how to ensure that the schemes are more effective in delivering their stated intent.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

Yes.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

Again, if there is a desire for more specific detail on that beyond what I have already said, I am happy to capture that in the letter to the committee.