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Chamber and committees

Finance and Public Administration Committee

Scotland's public finances in 2022-23 and the impact of COVID-19


What are your views on Scotland’s public finances in 2022-23 and how they have been affected by COVID-19? The Committee would like to hear your thoughts on this topic as part of its pre-budget scrutiny.

Pre-budget scrutiny aims to:

  • influence how the Budget is prepared
  • improve transparency and increase public awareness of the Budget
  • consider how the Scottish Government’s Budget for 2022-23 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 Scottish Government's Budget is expected to be published later this year. COVID-19 has had a significant impact on public finances, bringing increased uncertainty and volatility. The pandemic has impacted on people in different ways and how the Budget delivers a fair and equal economic recovery will form a key part of the Committee’s work. The Scottish Government's proposed response to these impacts will be a focus of the Committee’s scrutiny.

COVID-19 has also tested the way the Fiscal Framework operates. The framework is due to be reviewed later this year, so the Committee is also seeking views on how well it has worked.

Your views

Read the questions and respond to the consultation on Citizen Space.

Please note that in most cases your written submission will be published on the Scottish Parliament's website and may be quoted in the Committee's report or in Committee meetings (which are public and broadcast).

Before making a submission, please read our privacy notice about submitting your views to a Committee. This tells you about how we process your personal data.

Please tell us if you are under 12 when making a submission. This is because we will need to ask a parent or guardian to confirm to us that they are happy for you to send us your views. Please read this privacy notice for children and young people before making your submission.

The call for views closed on 17 August 2021. Read the submissions received on Citizen Space.

Summary of Evidence Received

The Scottish Parliament Information Centre's Financial Scrutiny Unit has produced a summary of the written evidence received:

SPICe Summary of Evidence

255KB pdf, posted 8 September 2021

Oral Evidence

Tuesday 14 September 2021

The Committee took evidence from

Councillor Gail Macgregor, Resources Spokesperson, COSLA;

Alan Russell, Chair, CIPFA Directors of Finance Section;

Linda Somerville, Deputy General Secretary for Policy, Equality and Political Liaison, Scottish Trades Union Congress

and then from

David Eiser, Senior Knowledge Exchange Fellow, Fraser of Allander Institute;

Susan Murray, Director, David Hume Institute;

Ray Perman, Fellow, Royal Society of Edinburgh.

Committee Papers

Papers for meeting on 14 September 2021

533KB pdf, posted 9 September 2021

Paper by the Adviser

The Committee's Budget Adviser produced the following paper for the meeting on 14 September 2021:

Budget Adviser Paper: How has the Scottish Economy Fared throughout the Pandemic?

233KB pdf, posted 15 September 2021

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.

Oral Evidence

Tuesday 7 September 2021

The Committee took evidence from

Polly Tolley, Director of Impact, Citizens Advice Scotland; 

Laura Mahon, Deputy Chief Executive, Alcohol Focus Scotland;

Adam Stachura, Head of Policy and Communications, Age Scotland;

John Dickie, Director, Child Poverty Action Group in Scotland;

and then from

Kevin Robertson, Chair, Scottish Property Federation;

Joanne Walker, Technical Officer, Chartered Institute of Taxation and its Low Incomes Tax Reform Group.

Committee Papers

Papers for meeting on 7 September 2021

612KB pdf, posted 2 September 2021

Official Report (Substantially Verbatim Transcript)

Official Report of meeting on 7 September 2021

930KB pdf, posted 9 September 2021

Follow-Up Correspondence from Meeting

The Director of Impact of Citizens Advice Scotland wrote to the Convener on 9 September 2021 with follow-up correspondence on funding advice as a measure of preventative spend:

Letter from Director of Impact, Citizens Advice Scotland to the Convener of 9 September 2021


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