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Chamber and committees

Finance and Public Administration Committee


Budget Scrutiny 2022-23

The Finance and Public Administration Committee has the lead role in scrutinising the Scottish Government’s Budget Bill each year.

Parliamentary scrutiny of the Budget aims to:

  • influence how the Scottish Government’s Budget is prepared
  • improve transparency and increase public awareness of the Budget
  • consider how the government’s Budget should respond to new fiscal and wider policy challenges
  • lead to better results and outcomes when compared against the Scottish Government’s targets and goals

The Budget Bill and supporting documents

The Budget Bill for 2022-23 was introduced on 9 December 2021.

Budget (Scotland) Bill as introduced

The Scottish Government also published a supporting document that sets out its proposed spending and tax plans for 2022-23. You can access it, along with other related information, here:

Scottish Budget

The Scottish Fiscal Commission (SFC) published two reports on the same day as the Budget Bill was introduced:

Scotland’s Economic and Fiscal Forecasts – December 2021

Fiscal Update – December 2021

The SFC wrote to the Committee to advise that these reports had been published:

Letter from the Chair of the Scottish Fiscal Commission to the Convener of 9 December 2021 (55KB pdf, posted 17 December 2021)

How the Budget process works

The Budget Bill is how the Parliament agrees public spending in Scotland. A Budget Bill is introduced in the Parliament every year.

This budget is for the financial year 2022-23. The total budget for public spending is £49.1 billion.

The schedules of the Bill describe what money in the budget can be spent on and the maximum amounts that can be spent.

The Budget Bill follows a slightly different process to other Bills. You can find out more about the Budget Bill process here:

What is the Scottish Budget process?

Before the Bill was introduced, committees published pre-budget reports which aimed to influence the content of the Bill itself.

You can read about the Committee’s own pre-budget scrutiny, including its report and the Scottish Government response:

Scotland's public finances in 2022-23 and the impact of Covid


Correspondence

The Committee has received the following letters on the budget:

Letter from the Cabinet Secretary for Finance and the Economy to the Convener of 9 December 2021 (58KB pdf, posted 17 December 2021)

Letter from the Cabinet Secretary for Finance and the Economy to the Convener of 22 December 2021 on the Local Government Finance Circular 9/2021 (posted 22 December 2021)

Letter from the Cabinet Secretary for Net Zero, Energy and Transport to the Convener of 9 February 2022 on ScotWind (66KB pdf, posted 18 February 2022)


Oral Evidence

The Committee took evidence on the budget on the following dates:

Tuesday 1 February 2022

The Committee took evidence from:

Kate Forbes, Cabinet Secretary for Finance and the Economy, Scottish Government
Douglas McLaren, Deputy Director, Budget, Pay and Pensions, Scottish Government

Committee papers

Papers for meeting on 1 February 2022 (107KB pdf, posted 27 January 2022)

Official Report (substantially verbatim transcript)

Official Report of meeting on 1 February 2022 (734KB pdf, posted 2 February 2022)

Follow-up correspondence from meeting on 1 February 2022

Letter from Cabinet Secretary for Finance and the Economy to the Convener of 4 February 2022 (63KB pdf, posted 4 February 2022)

Tuesday 21 December 2021

The Committee took evidence from:

Jackson Carlaw, Member, Scottish Parliamentary Corporate Body
David McGill, Clerk/Chief Executive, Scottish Parliament
Michelle Hegarty, Deputy Chief Executive, Scottish Parliament
Sara Glass, Group Head of Financial Governance, Scottish Parliament

and then from:

Kate Forbes, Cabinet Secretary for Finance and the Economy, Scottish Government
Lucy O'Carroll, Director of Tax and Fiscal Sustainability, Scottish Government
Ian Storrie, Head of Local Government Finance, Scottish Government

Committee papers

Papers for meeting on 21 December 2021 (1) (288KB pdf, posted 16 December 2021)
Papers for meeting on 21 December 2021 (2) (248KB pdf, posted 16 December 2021)

Official Report (substantially verbatim transcript)

Official Report of meeting on 21 December 2021 (833KB pdf, posted 22 December 2021)

Tuesday 14 December 2021

The Committee took evidence from:

Dame Susan Rice DBE, Chair, Scottish Fiscal Commission
Professor Alasdair Smith, Commissioner, Scottish Fiscal Commission
Professor Francis Breedon, Commissioner, Scottish Fiscal Commission
John Ireland, Chief Executive, Scottish Fiscal Commission

and then from:

David Eiser, Senior Knowledge Exchange Fellow, Fraser of Allander Institute
Professor Graeme Roy, Dean of External Engagement and Professor of Economics, College of Social Sciences, University of Glasgow

Committee papers

Papers for meeting on 14 December 2021 (911KB pdf, posted 10 December 2021)

Official Report (substantially verbatim transcript)

Official Report of meeting on 14 December 2021 (790KB pdf, posted 16 December 2021)

Tuesday 7 December 2021

The Committee took evidence from:

Richard Hughes, Director, Office for Budget Responsibility
Professor Sir Charlie Bean, Budget Responsibility Committee Member, Office for Budget Responsibility
Andy King, Budget Responsibility Committee Member, Office for Budget Responsibility

and then from:

Carl Emmerson, Deputy Director, Institute for Fiscal Studies

Committee papers

Papers for meeting on 7 December 2021 (191KB pdf, posted 2 December 2021)

Official Report (substantially verbatim transcript)

Official Report of meeting on 7 December 2021 (736KB pdf, posted 8 December 2021)


Committee report

The Committee's report, Budget Scrutiny 2022-23, was published on 21 January 2022:

Read the Committee's report on the Parliament's report hub


Scottish Government response

The Scottish Government responded to the Committee's report on 29 January 2022:

Scottish Government response to the Committee's Budget Scrutiny 2022-23 report (168KB pdf, posted 31 January 2022

Note: We aim to make all of the information we publish fully accessible. However, when documents are provided by external organisations this is not always possible. If you need the document provided in an alternative format please contact the Clerk to the Committee. Further information is available on our accessibility statement.


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