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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]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Just say what you think. I have made it clear that I think there are too many, and I am a member of the party of government. If that is your view, it is important that you feel free to express it.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Michelle Thomson and John Mason are both keen to come in.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Good morning, and welcome to the sixth meeting in 2026 of the Finance and Public Administration Committee. Our first agenda item is an evidence session on legacy issues, specifically in relation to finance, to inform the committee’s session 6 legacy report.

We will hear from the following witnesses in a round-table format: Stephen Boyle, Auditor General for Scotland; Lindsay Scott, technical officer, Chartered Institute of Taxation; Dr João Sousa, deputy director and senior knowledge exchange fellow, Fraser of Allander Institute; Michael Clancy, director of law reform, Law Society of Scotland; Professor David Heald, emeritus professor, Adam Smith business school, University of Glasgow; and Professor David Bell, professor of economics, University of Stirling. He never calls or writes, but I see David Bell more than occasionally in these rooms. In fact, we met just last Wednesday night at the Royal Society of Edinburgh, and he gave evidence to the committee a few weeks ago. I welcome all our witnesses to the meeting.

Before I ask David Bell to kick off our round-table format discussion, I say to our witnesses that, if anyone wants to contribute to the discussion, they should let me know—by a nod of the head, a finger or whatever—and I will bring them in as soon as I can. The idea is to have a very varied discussion. If we get stuck at any point, I will eyeball someone and ask them a specific question to move things on.

The reason I want to start with you, Professor Bell, is that I was quite taken by your remark, in the second paragraph of your submission, that

“The Committee’s experience demonstrates that effective fiscal scrutiny in Scotland depends less on formal powers and more on timing, focus, persistence and technical credibility.”

Could you expand on that, please?

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Thank you for that. I reiterate that the committee has made it clear that we do not support the assignment of VAT either. We could argue about whether VAT should be devolved, but we think that its assignment would, frankly, be more trouble than it is worth.

I call Patrick Harvie, to be followed by Dr Sousa.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

We might have to leave that question in the ether unless someone it picks up. I see that Professor Heald wishes to respond.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

That adds to the issue of transparency, which, as you know, is an area that the committee has pressed quite extensively over the months and years.

We have about 30 minutes left, and I want to be able to touch on public sector reform and one or two other things, if we can. First, however, I see that Professor Bell is keen to come in, and that John Mason and Craig Hoy have questions.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

To be honest, every year when I was on the local government committee, and on a number of occasions while I have been on the finance committee, when COSLA has given evidence and asked for additional taxing powers, I have asked COSLA what those taxing powers should be and who should pay them. I have been met with complete silence. COSLA has to get its act together, frankly, and say what it wants and who should pay that before it comes here and makes woolly comments, which it has been doing for years and years.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

It is all MSPs—it is for everyone.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

I touched on that at the RSE last Wednesday night, but I will not comment on it now, because time is against us.

Finance and Public Administration Committee [Draft]

Legacy Issues (Finance)

Meeting date: 10 February 2026

Kenneth Gibson

Thank you. Stephen, you can start with compliments and then go into substance. [Laughter.]