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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 10 February 2026
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Displaying 2056 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Michael Marra

That would be useful.

You mentioned in previous answers that pro formas were being prepared by cabinet secretaries. Can you provide those to the committee?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Michael Marra

From a policy perspective, the stated intention for that money was that it was to be used for net zero transition, particularly in the north-east, for investment in skills and infrastructure, to ensure that we have that economy functioning in the future. However, you are saying that it is really being used to prop up the revenue budget on a one-off basis, rather than being a recurring investment in the future.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Michael Marra

Okay, that is useful. We have touched on the big tax changes, the fiscal drag and the numbers around those issues. In her statement, the cabinet secretary made great play of the tax change, despite a member of her tax advisory group saying that it

“may be the smallest tax cut in history”.

That seems to bolster the claim that Scots will pay less tax than people in the rest of the UK. The SFC has been caught up a bit in that discussion, due to the use of some of its statements. Are you comfortable saying that ministers have always made accurate and truthful statements regarding the SFC’s position on matters?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Michael Marra

At Christmas, I was telling family members and friends that Dundee United would definitely win the new year derby. I was basing that on the data in front of me and my perspective. That was my prediction about what would happen. We lost 1-0, however—and rightly so. The reality is that, if I continued to claim that we had won, I would be a liar, would I not?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Michael Marra

I will start with the issue of transparency and comparability, which Professor Spowage commented on in the aftermath of the budget. You heard the evidence that we took in the first session regarding some of the changes to reporting against the autumn budget revisions and so on. What impact has that had on the transparency of the budget?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Michael Marra

The colleges welcomed the £70 million but if, within a week, it is now £40 million, that is a significant challenge. Of course, that is nowhere near meeting the 20 per cent real-terms reduction over the past five years that the Auditor General has set out. Is that £40 million figure accurate, as you understand it?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Michael Marra

Professor Heald, you said to the convener that a new Government, or this Government even, should stick to the current spending plans across the year. There has been significant commentary from your colleague Professor Spowage at the Fraser of Allander Institute and from the Institute for Fiscal Studies, saying that we could anticipate that there might have to be an in-year adjustment or another Scottish fiscal event within the year. We have become quite used to those, as there have been three in the past four years, and my understanding is that there was an internal one last year, rather than a public statement. That is partly because of the issues of managing the pressures that you have been exploring. Given the headwinds that the Government faces, is it a significant risk that, in essence, it is relying on something coming up within the year?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Michael Marra

Professor Bell, the Institute for Fiscal Studies has said that the current spending plan might not get to the autumn. Do you share that concern?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Michael Marra

We have touched on the spending review a few times. Professor Spowage said earlier that the timing of UK Government’s spending review was not under the control of the Scottish Government, which might have concerns about that. The spending review was published on 11 June last year, and it took the UK Government 14 months to prepare it. Was there any reason why a spending review could not have been undertaken in Scotland prior to the publication of the UK spending review, at least in terms of methodology and taking a zero-based approach? Yes, we have the global figures and the UK’s conclusions about what was allocated, but building a methodology from the ground up in order to look at where we are getting value for our budget and what we are looking at could have been done at that point, could it not?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Michael Marra

Is what we have ended up with in the Scottish spending review a satisfactory document that allows organisations throughout Scotland to have sight of what they have to do?