Minutes: 16 September 2026

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

The Committee took evidence from—

Sandy Begbie, Chief Executive, Scottish Financial Enterprise;

Colin Borland, Scotland Director, Federation of Small Businesses;

and then from—

Juan-Pedro Castro, Economist, Future Economy Scotland;

Joanne Walker, Technical Officer, Low Incomes Tax Reform Group, Chartered Institute of Taxation;

Sara Cowan, Member, Tax Justice Scotland.

Pauline Stafford declared an interest as a Councillor for West Lothian Council.

2. 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 1.