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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

During dissolution, there are no MSPs and no parliamentary business can take place.

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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
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Displaying 4778 contributions

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Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Kenneth Gibson

We have touched on the issue of council tax reform many times; it is particularly affected by the electoral cycle.

Tiffany, do you want to come in? Four others are also keen to speak.

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Kenneth Gibson

You have touched on that.

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Kenneth Gibson

When we look at integration joint boards, we must remember that the Greater Glasgow and Clyde health board area is absolutely massive—it includes a lot of different local authorities. When it comes to the conversation that you are having, it is not even balanced, because Inverclyde, Renfrewshire, East Renfrewshire, Glasgow and so on are all part of that health board area.

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Kenneth Gibson

It was because councils and health boards were always trying to push the burden on to each other, frankly.

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Kenneth Gibson

Of course it is. That is why Liz Smith is asking you directly. We might have to use instruments of torture in this round-table session. [Laughter.]

Mirren, you were next to speak. Liz Smith wanted to ask something specific there, but I am keen for you to have the opportunity to say what you want to before Patrick Harvie comes in with his questions.

11:45

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Kenneth Gibson

One of the issues with the Scottish spending review is that there is a huge differential between who will gain and who will lose over the next three years. For example, housing will receive a 26 per cent real-terms increase in budget, whereas the budget for climate action and energy will decline by about 20 per cent. There is a kind of fan effect, as the overall resource is increasing only very modestly.

COSLA sought additional resources equivalent to the entire real-terms uplift in the Scottish budget this year, which would have meant nothing extra for anybody else. Clearly, that was never going to happen, but the amount of demand that exists relative to how resources and capital are allocated is a real issue.

Everyone is keen to say where additional funding should go, but I do not think that anyone around the table would be willing to say publicly where they think those additional resources should come from—although I would be happy to hear from anyone who is.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 24 February 2026

Kenneth Gibson

I thank the minister and move to the next item.

We will hear from the Minister for Public Finance on two instruments that are subject to the negative procedure—you touched on them earlier, minister, but never mind. They are SSI 2026/17 and SSI 2026/18. The minister is supported by the same three Scottish Government officials as last time. I invite the minister to make a short opening statement covering both instruments.

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Kenneth Gibson

The last item on our agenda today is an evidence session on the Scottish Government’s Scottish spending review 2026. For this item, we are joined by Mirren Kelly, chief officer for local government finance at the Convention of Scottish Local Authorities; Jack Gillespie, interim deputy director of finance at NHS Scotland; Sarah Roughead, chief financial officer at Police Scotland; and Tiffany Ritchie, acting director of finance at the Scottish Funding Council.

We will move straight to questions. As this is a round-table format, I will ask the first question, and we will see what interest that generates from others around the table. People should catch my eye, or that of the clerks, so that we can decide who speaks next. We will try to have as involved a discussion as possible.

We were originally going to have a panel but, because there are four of you here, that would be a bit unwieldy; you might all feel duty bound to answer every question and we would be here all day. If we do it this way, as a round table, we will cover much more ground.

The first question is to Mirren Kelly. The Fraser of Allander Institute has warned:

“The local government settlement looks very difficult over the 3 year period, particularly as this includes social care where the Scottish Government have assumed, again, that there will be growing demands.”

Do you have any comments on that, Mirren?

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Kenneth Gibson

But how does the Scottish spending review help? You are obviously talking about a longer period of time, as opposed to having annualised budgets. Does that arrangement allow you to bring in more efficiencies, planning more strategically and delivering more effectively?

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Kenneth Gibson

You are commenting on the number of health boards, because you are saying that it is a start. In this committee, we feel free to say what we think.