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Parliament dissolved ahead of election

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

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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

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 October 2022

Kenneth Gibson

I have just been advised that there are 1,044 care homes in Scotland.

Finance and Public Administration Committee

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 October 2022

Kenneth Gibson

That is very important.

Paul, in your written submission, you said:

“If a new National Care Service cannot be fully funded, then the Scottish Government should agree to the last recommendation in the Independent Review of Adult Social Care, to consider and consult on options for raising new revenues to increase investment in social care.”

What kind of new revenues and options would we be talking about, potentially?

Finance and Public Administration Committee

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 October 2022

Kenneth Gibson

In your submission you say:

“the level of uncertainty and remaining unknowns do not allow for any certainty around the reasonableness and accuracy of the costs and savings included.”

You go on to say:

“The use of large ranges in costing do demonstrate the uncertainty within the”

financial memorandum. I put this question to the bill team when you were there: has the financial memorandum met the best estimates criteria?

11:15  

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 27 September 2022

Kenneth Gibson

I should say that my father died of alcoholism, so I am very sympathetic to some of your comments.

We move on to the issue of transparency. The witnesses will recall question 8 in our call for evidence, which asked:

“How has the Scottish Government reflected its commitment to fiscal transparency in the Spending Review and how can it best ensure that spending in the Budget 2023-24 can be properly identified and tracked?”

Some people did not answer that question in their submissions, but I note, David, that you said, “No comment.” Why was that?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 27 September 2022

Kenneth Gibson

The committee carries out pre-budget scrutiny and, through the evidence that we take from organisations and people like you, we try to influence that draft budget; we then scrutinise the budget over several weeks, including through debates in the chamber. In the UK, however, the chancellor just stands up and says, “This is a budget.” It is interesting to look at the different systems.

Does anyone else want to comment on transparency?

11:15  

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 27 September 2022

Kenneth Gibson

You said that you did not think that there is likely to be any behavioural change or impact as a result of the recent tax changes, but about 16 per cent of Scotland’s income tax comes from the 0.6 per cent of the population who are high earners. Has Unison done any work to look at behavioural change and where the tipping point is?

For example, I remember asking about that when I was in the Basque Country some years ago. Their view was that, if there was a 2 or 3 per cent differential, there would be no difference but that, above that, behaviour started to change and it became more economically valuable to those who would consider such change—people who have high incomes and are mobile.

I invite other witnesses, not just Stephen Smellie, to comment on that area and to say what research they have on behavioural change because, of course, it is not just opinions that matter—it is evidence.

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 27 September 2022

Kenneth Gibson

Ross, your questions are excellent—in fact, I was going to ask almost exactly the same as we move on—but I am trying to keep us to the matter of tax so that we do not jump about. I want Stephen Smellie to answer that question at the appropriate point, but I want to stay with the issue of tax at the moment.

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 27 September 2022

Kenneth Gibson

Thanks.

Clare Reid, you talked about fiscal drag, but there was no change in thresholds in Friday’s announcements, so does that mean that there is UK-wide fiscal drag?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 27 September 2022

Kenneth Gibson

Thank you.

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 27 September 2022

Kenneth Gibson

Thank you very much. However, that was one of a number of suggestions about how we could raise revenue. All the submissions are disproportionately weighted in favour of additional expenditure but there are significant in-year reductions in the money that is available to the Scottish Government. There was a 5.2 per cent real-terms reduction in revenue and a 9.8 per cent reduction in capital this year—and that was with a 2.4 per cent inflation assumption, which has been blown out of the water to more than 10 per cent.

The point that Ross Greer made earlier was significant. I will let Stephen Smellie answer the questions that he asked in a minute, but first I will bring in Catherine Murphy because there is a compelling submission from Engender about how women are disproportionately impacted by the cost of living crisis. I ask Catherine to speak to that for a minute or two and discuss practical steps that the Scottish Government can take in its 2023-24 budget to try to change the situation.