Minutes: 04 September 2025

1. Declaration of interests:

Alexander Stewart and Michael Marra were invited to declare any relevant interests. No such interests were declared.

2. Decision on taking business in private:

The Committee agreed to take item 4 in private.

3. Pre-Budget Scrutiny:

The Committee took evidence as part of its Pre-Budget Scrutiny from—

Tom Wernham, Senior Research Economist and David Phillips, Associate Director, Institute for Fiscal Studies;

Mairi Spowage, Director, Fraser of Allander Institute;

David Bell, Professor of Economics, University of Stirling.

Jeremy Balfour declared an interest as a recipient of Adult Disability Payment.

4. Pre-Budget Scrutiny (In Private):

The Committee considered the evidence heard under item 3.