Minutes: 30 September 2026

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

The Committee took evidence from—

Jenny Gilruth, Deputy First Minister and Cabinet Secretary for Finance and Local Government, supported by;

     Jennie Barugh, Director of Exchequer, Richard McCallum, Director of Public Spending and Lucy O'Carroll, Director for Tax, Scottish Government.

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

2. Public Office (Accountability) Bill (UK Parliament Legislation):

The Committee took evidence on the duty of candour provisions included in the Supplementary LCM-S7-10 from—

Carolyn Low, Finance Director, Public Service Delivery Scotland (PSD Scotland);

John Sturrock KC, Core Solutions Group Limited.

3. 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.

4. Work programme (In Private):

The Committee deferred consideration of its work programme to a future meeting.