Minutes: 09 September 2026

1. Decisions on taking business in private:

The Committee agreed to take item 3 in private and also take future items to consider evidence heard during pre-budget scrutiny 2027-28 in private at future meetings.

2. Pre-budget Scrutiny 2027-28: Affordability and sustainability of Scotland's tax and spending plans:

The Committee took evidence from—

Dr João Sousa, Senior Research Economist, Institute for Fiscal Studies;

Professor David Bell, Professor of Economics, University of Stirling;

and then from—

Alison Payne, Research Director, Enlighten;

Stephen Boyd, Director, Institute for Public Policy Research (IPPR) Scotland;

Professor Jim Gallagher, RSE Trustee and Chair of the RSE Audit and Risk Committee, Royal Society of Edinburgh.

Pauline Stafford referred to her register of interests as a Councillor for West Lothian Council.

3. Pre-budget scrutiny 2027-28: Affordability and sustainability of Scotland's tax and spending plans (In Private):

The Committee considered the evidence heard at agenda item 2.

4. Work programme(In Private):

The Committee agreed witnesses for a future oral evidence session on the 2nd Supplementary Legislative Consent Memorandum on the UK Public Office (Accountability) Bill.