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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. Current session: 13 May 2021 to 10 March 2026
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Displaying 4689 contributions

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Finance and Public Administration Committee [Draft]

Scottish Fiscal Commission

Meeting date: 27 January 2026

Kenneth Gibson

Thank you. I hope that John enjoys his one-day-a-week retirement. I have no doubt that we will see you again before too long.

We will now have a break for a few minutes to allow for a change of witnesses.

12:14

Meeting suspended.

12:16

On resuming—

Finance and Public Administration Committee [Draft]

Finance (No 2) Bill

Meeting date: 27 January 2026

Kenneth Gibson

The last item on our agenda is an evidence-taking session on legislative consent memorandum LCM-S6-71. We are joined by Ivan McKee MSP, Minister for Public Finance, and the following Scottish Government officials: Merlin Kemp, head of income tax and tax strategy; and Laura Wilkinson, lawyer. I welcome our witnesses to the meeting—good afternoon.

Before we move to questions, I invite the minister to make a short opening statement.

Finance and Public Administration Committee [Draft]

Finance (No 2) Bill

Meeting date: 27 January 2026

Kenneth Gibson

The block grant adjustment will be even higher.

Finance and Public Administration Committee [Draft]

Finance (No 2) Bill

Meeting date: 27 January 2026

Kenneth Gibson

I am glad that it is the next Government that will have to decide on that.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Kenneth Gibson

I do not see that—in the FTs row, there is a dash, as though there were zero financial transactions.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Kenneth Gibson

That is a bit of a wing and a prayer approach. Do you expect councils to tie down council tax increases to around inflation? They have issues with pay pressures and so on, and there are concerns about ring fencing. You have talked about the UK Government’s imposition of national insurance contributions, which is another on-going impact. What do you expect from local authorities on council tax, given the Government’s commitment to keeping the cost of living down?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Kenneth Gibson

This goes back to the transparency issue, because there is a note in the budget that says:

“Enterprise Agencies receive additional funding at ABR to deliver specific projects and programmes. This means that figures for the ABR 2025-26 Budget and 2026-27 budget are not directly comparable.”

How is a committee expected to scrutinise the budget if we do not get directly comparable information?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Kenneth Gibson

I call Craig Hoy, to be followed by Liz Smith.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Kenneth Gibson

I should say that I welcome the £38.4 million that went into Millport’s flood prevention. Indeed, there is another sum of £3.97 million coming up.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Kenneth Gibson

So, for instance, prudential borrowing might be able to help ensure that we maintain the spend at capital level.