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Chamber and committees

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. Session 6: 13 May 2021 to 8 April 2026
  7. Current session: 14 May 2026 to 23 September 2026
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Displaying 35 contributions

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Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Clare Haughey

We still have a lot of ground still to cover, so I must ask for concise questions and answers. I do appreciate that this is a very complex area.

I call Michael Marra.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Clare Haughey

I had not asked about the public sector reform agenda. I suppose that I was looking at whether taxes can close that gap or at what else we need to do. What are your suggestions from a small business point of view? I hear what you are saying about rates.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Clare Haughey

We will now continue our evidence taking, as part of our pre-budget scrutiny for 2027-28, on the affordability and sustainability of Scotland’s tax and spending plans.

I welcome our second panel of witnesses. We have Juan-Pedro Castro, who is an economist at Future Economy Scotland; Sara Cowan, who is a member of Tax Justice Scotland; and Joanne Walker, who is a technical officer for the Low Incomes Tax Reform Group, which is part of the Chartered Institute of Taxation.

I will start off the questions with the same question that I put to the previous panel. Can Scotland realistically close its medium-term fiscal gap through stronger economic growth alone, or will sustainable public finances require more significant tax reform and revenue raising alongside growth? Who would like to start us off on that?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Clare Haughey

Good morning, and welcome to the fifth meeting in session 7 of the Finance and Public Administration Committee. I have received no apologies for today’s meeting. I remind everyone to switch off or put to silent their mobile phones and any other electronic devices.

Under our first agenda item, we will take evidence, as part of the committee’s pre-budget scrutiny for 2027-28, on the affordability and sustainability of Scotland’s tax and spending plans. I welcome our witnesses: Sandy Begbie, chief executive of Scottish Financial Enterprise, and Colin Borland, Scotland director of the Federation of Small Businesses.

I remind the witnesses not to worry about turning on microphones, which will be controlled by broadcasting staff. If you would like to come into the discussion, please indicate by raising your hand in order to catch the attention of the clerks.

I will start with a general opening question. Can Scotland realistically close its medium-term fiscal gap through stronger economic growth alone, or will sustainable public finances require more significant tax reform and revenue raising alongside growth?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Clare Haughey

Before Mr Borland comes in, will you expand on your answer? You mentioned the need for tax reform, not tax increases. What taxes do you want to be reformed?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Clare Haughey

Please keep your question very short.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Clare Haughey

Thank you.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Clare Haughey

Please be brief.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Clare Haughey

I thank the witnesses for their evidence. We have gone a bit over time, so I thank you for bearing with us and for the information that you have imparted to us this morning.

At our next meeting, on Wednesday 23 September, the committee will continue our evidence sessions on pre-budget scrutiny. That concludes the public part of our meeting.

12:12

Meeting continued in private until 12:34.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Clare Haughey

Again, I will press you, Mr Begbie. I am not hearing what taxes you would reform. I am hearing about issues, as you view them, with other taxes. What taxes would you reform? What would you change?