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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. Session 6: 13 May 2021 to 8 April 2026
  7. Current session: 14 May 2026 to 8 November 2026
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Displaying 214 contributions

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Public Audit Committee [Draft]

“Management of the ScotWind leasing round”

Meeting date: 1 October 2026

Alan Brown

Thanks.

Public Audit Committee [Draft]

“Management of the ScotWind leasing round”

Meeting date: 1 October 2026

Alan Brown

I will pick up on what the convener asked about in relation to the cap and whether it was set at the right amount. In the report, you confirm that there is no secondary trading market. If companies were able to buy cheaply and make a quick buck by selling on, they would have done that, but there has been no evidence of that taking place. That is referenced in paragraphs 47 and 48 of the report.

Public Audit Committee [Draft]

“Management of the ScotWind leasing round”

Meeting date: 1 October 2026

Alan Brown

You said that you are concerned that a potential fine of £250,000 might not be enough of a deterrent. At what level should it be set?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Alan Brown

To go back to income tax collection and the way that the fiscal framework works, you are saying, in effect, that Scotland is measured against recovery rates in the south-east of England, which makes things much more difficult. We heard that the Welsh system is different. Do you want to see changes to that aspect as part of the review?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Alan Brown

Good morning. I will return to the fiscal framework. At the start, the convener outlined the £720 million negative reconciliation for income tax, which actually exceeds the allowable borrowing limit in the fiscal reserve. I take it that that means, in effect, that the Scottish Government has to find an additional £100-odd million of in-year savings because of the cap on the reserve.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Alan Brown

Do you expect that to be resolved in a more favourable manner as part of the review?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Alan Brown

You only find out on the day of the budget. You write to the Treasury and have some asks, but you only find out on the day of the budget.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Alan Brown

Turning to capital spend, there are, again, strict limits on capital borrowing. There is a maximum of £3 billion, and around £450 million in any one year. Have those limits ever been uprated, even to allow for construction inflation? We know that construction inflation has been running way ahead of normal inflation.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Alan Brown

I think that the allowable borrowing is £600-odd million. In round figures, that would be 1 per cent of the budget or something like that. The Scottish Government is not allowed to overspend by a penny, and the allowable margin through in-year borrowing is 1 per cent.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Alan Brown

Sticking with the fiscal reserve, there is a limit on the size of that. Am I correct in thinking that that works both ways, so the Government cannot, in effect, build up a surplus? If it outperforms—there may be in-year changes through the Barnett formula, or underspend—that should not, cumulatively, exceed the reserve at the end of the year.