The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 117 contributions
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
Your submission leans very heavily on the “Funding Scotland’s Future” report, so I want to ask some questions about that. Do you think that somebody earning £40,000 is rich?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
It is a very significant portion of the revenue that you propose. I find it difficult to interrogate, in some respects, because you have done a post-hoc estimate of the behavioural effects and that is not included in the decile tables within the methodology, so it is difficult to see clearly the distribution of impact. I think that the portion is about £1.5 billion of your total £2.3 billion, but at least £660 million of that comes from taxes on those earners. Is that correct?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
The vast bulk of revenue that has been raised by the Scottish Government in recent years through tax changes also comes from those individuals who have been pulled into higher tax brackets through fiscal drag. The amount of money that has been delivered from the increase in the very top rates of tax is, in essence, vanishingly small. You have proposed an additional 2 per cent uplift to the top rate of tax. Do you know how much that would realise?
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
It is about £5 million.
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
But you have described them as “unrealistic” in your submission.
Finance and Public Administration Committee
Meeting date: 16 September 2026
Michael Marra
But it has not emerged. It has been created by the Government, and I agree that it has got us in a mess.
Sara, you have talked about changes to the private jet tax. What sort of money would that realise? Do you have a figure for that?
Finance and Public Administration Committee
Meeting date: 9 September 2026
Michael Marra
It is nice to see you both this morning. I will start with issues of fiscal sustainability. I thank you both for your submissions. Professor Bell, you said in yours that the savings that the Government has identified
“remain targets or plans rather than demonstrated, recurring reductions in expenditure.”
Would you like to set out a bit of context for us as to why that is your view?
Finance and Public Administration Committee
Meeting date: 9 September 2026
Michael Marra
You have both mentioned the First Minister’s presentation to Parliament last week of the programme for government. There was a lot of discussion about public sector change, particularly about reform to councils and to the number of NHS boards. You have both raised the issue of the NHS. Is it clear to you whether those plans have been devised to deliver savings to the overall budget or whether they are about delivering better services? Any discussion of the £5 billion deficit was pretty absent from the presentation to Parliament.
Finance and Public Administration Committee
Meeting date: 9 September 2026
Michael Marra
On bonds, the RSE submission said:
“The RSE feels the Scottish Government’s plan for the purpose and mechanisms for bonds is unclear”.
The Government’s approach to that seems to be accelerating—we are hearing announcements—so I am interested in why you feel that there is a lack of clarity on the key issues of purpose and mechanism.
Finance and Public Administration Committee
Meeting date: 9 September 2026
Michael Marra
That is a very useful clarification. There is still the risk that, in the budget process towards the end of this year, that option will be presented without the details on the policy trade-offs being set out to the Parliament. Should the committee pursue a more detailed account from the Government of its perception of the costs, policy trade-offs and—I am sure that it would want to include this—opportunities in relation to bonds?