Minutes: 23 September 2026

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

The Committee took evidence from—


Councillor Kelly Parry, Resources Spokesperson, COSLA;

Sarah Fortune, CIPFA Directors of Finance;

David Robertson, Solace;

Mary Beattie, Head of Finance, Aberdeenshire Council;

Lorraine O'Hagan, Head of Finance, South Lanarkshire Council;

and then from—

Ashley Campbell, Policy and Practice Manager, Chartered Institute of Housing Scotland;

John Dickie, Director, Child Poverty Action Group Scotland;

Karen Hedge, Deputy Chief Executive Officer, Scottish Care;

Jason Henderson, Policy and Public Affairs Officer, Scottish Council for Voluntary Organisations (SCVO);

Michael Kellet, Director of Strategy, Governance and Performance, Public Health Scotland;

Claire McPherson, Director, Universities Scotland;

Dave Moxham, Deputy General Secretary, Scottish Trades Union Congress;

Sarah Roughead, Chief Financial Officer, Police Scotland;

Andy Witty, Director of Strategic Policy and Corporate Governance, Colleges 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 – review of evidence (In Private):

The Committee considered the evidence heard at agenda item 1.