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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 5 May 2021
  6. Current session: 12 May 2021 to 7 July 2025
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Displaying 3539 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 8 March 2022

Kenneth Gibson

I think that we will want to look at that a bit more in future revisions—perhaps in the autumn revision—to ensure that we are not comparing apples with oranges.

I have just one more question before I let in my colleagues, who I know have some questions of their own. On 3 February, the same day that the spring budget revision was published, the UK Government announced a package of cost of living measures with an associated consequential impact for the Scottish Government of around £290 million, which was incorporated into the Scottish budget on 10 February. It now transpires that that £290 million will not be coming forward. What are the implications of that for the Scottish budget in the spring budget revision?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 8 March 2022

Kenneth Gibson

I am interested in what you have to say on that, because the Scottish Parliament information centre said in its briefing for the committee that

“On the Resource (day-to-day spending) side the Scottish Government must find £98 million by 31 March to meet commitments for the next year budget year starting on 1 April”

as a result, in effect, of not receiving that £290 million.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 8 March 2022

Kenneth Gibson

And if young people get jobs, they might not need to go on to such a scheme.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 8 March 2022

Kenneth Gibson

As the committee has no further questions, I thank the minister for his evidence.

Item 5 is formal consideration of the motion on the instrument. I invite the minister to move motion S6M-03203.

Motion moved,

That the Finance and Public Administration Committee recommends that the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022 be approved.—[Tom Arthur]

Motion agreed to.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 8 March 2022

Kenneth Gibson

I thank the minister and his officials for their evidence today. We will in due course publish a short report to Parliament setting out our decisions on both the spring budget revision and the order that we have just considered.

That concludes today’s meeting. The next item on our agenda, which is consideration of our work programme, will be discussed in private.

12:23 Meeting continued in private until 12:41.  

Finance and Public Administration Committee

Resource Spending Review Framework

Meeting date: 8 March 2022

Kenneth Gibson

Good morning, and welcome to the ninth meeting in 2022 of the Finance and Public Administration Committee. The first item on our agenda is our final evidence session on the Scottish Government’s resource spending review framework.

I welcome to the committee Emma Congreve, knowledge exchange fellow at the Fraser of Allander Institute, and David Heald, professor of public sector accounting at the University of Glasgow’s Adam Smith business school.

We will move straight to questions. Professor Heald, in your written submission, you say that the focus should be on enhancing

“the efficiency of public services ... Improving relationships with local authorities”

and

“Ensuring that ... financial plans are fiscally sustainable in light of the COVID-19 legacy and the demographic challenges”.

What does the Scottish Government need to do to enhance the efficiency of our public services?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 8 March 2022

Kenneth Gibson

Item 4 is an evidence-taking session with the Minister for Public Finance, Planning and Community Wealth on the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022. Mr Arthur is joined by Mr Robert Souter, senior tax policy adviser, Scottish Government. I welcome Mr Souter to the meeting and invite Mr Arthur to make a short opening statement.

Finance and Public Administration Committee

Resource Spending Review Framework

Meeting date: 8 March 2022

Kenneth Gibson

I certainly hope so. I would be surprised if that was not the case.

In your submission, you say:

“The framework document never misses an opportunity to complain about financial constraints, as if these were wholly attributable to present funding arrangements. This tone diverts attention from constraints which might plausibly be relaxed.”

I quite like that phrase. What kind of constraints are you talking about? Do they relate to local government, for example? Where could constraints be relaxed?

Finance and Public Administration Committee

Resource Spending Review Framework

Meeting date: 8 March 2022

Kenneth Gibson

That is well put. Last week, John Mason pointed out that the University of Glasgow has got more in its reserve than the Scottish Government is permitted to keep in its reserve.

Emma Congreve, what is your view on the points that have been raised so far?

Finance and Public Administration Committee

Resource Spending Review Framework

Meeting date: 8 March 2022

Kenneth Gibson

Yes—I understand that. That is a good way of putting it.

I will ask Emma Congreve a question and then ask Professor Heald to wind up on it. After that, we will move on to questions from colleagues around the table.

Emma, Professor Heald says in his submission:

“An important feature of the 1999 devolved fiscal settlement was the relatively clear distinction between functional expenditure which was devolved and that which was reserved. The aftermath of Brexit is blurring this distinction”.

He says that that

“weakens lines of accountability”.

Do you agree?