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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

Interests

Meeting date: 21 September 2021

Kenneth Gibson

Thank you.

Finance and Public Administration Committee

National Performance Framework

Meeting date: 21 September 2021

Kenneth Gibson

Under item 2, we will take evidence on the national performance framework. We are joined by John Swinney, the Deputy First Minister and Cabinet Secretary for Covid Recovery, who is no stranger to the finance committee, having attended myriad meetings of our predecessor committees over many years. He is accompanied by his officials from the Scottish Government: Barry Stalker, the head of the national performance framework unit; and Tim Ellis, the deputy director of the performance and outcomes division. I welcome our witnesses to the meeting.

Members have received a briefing paper from the clerks. I intend to allow up to 90 minutes for the session. Before we move to questions from the committee, I invite Mr Swinney to make a short opening statement, should he wish to do so.

Finance and Public Administration Committee

National Performance Framework

Meeting date: 21 September 2021

Kenneth Gibson

After the last review in 2018, all the time-limited purpose targets were removed, as continuous improvement is the goal. If we look at the indicators, we can see exactly why that is the case. Do all 81 indicators have milestones to help track improvements?

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

It is an interesting example, but it is also geographically specific. It would not affect Edinburgh, for example.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

We are indeed.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

In your submission, you said:

“The RSE believes that a spending priority will be to support the economy through investing in early-stage companies (spinouts and start-ups), which are crucial to job creation”.

I agree. What mechanism could be used through the budget settlement to enable that to happen?

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

Name them.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

That is helpful.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

Yes, but have you looked at what the impact on behaviour would be of increasing those taxes? Obviously, if someone faces a significantly higher tax burden in Scotland than they would face elsewhere, they might decide to operate their business from somewhere else and we would then not get their income tax. That is what I was asking about. There have been studies on behavioural impacts, and I just wonder what level of taxation you think is the optimum in that regard.

Finance and Public Administration Committee

Pre-budget Scrutiny 2022-23: Public Finances and the Impact of Covid-19

Meeting date: 14 September 2021

Kenneth Gibson

Thank you for that.

Gail Macgregor mentioned the fiscal framework. In paragraph 28 of your submission, you say:

“The devolution of tax powers to the Scottish Parliament has introduced a higher level of risk and uncertainty around the assumptions required to deliver a Budget ... Fundamentally the relative difference in earnings growth and the composition of taxpayers in Scotland compared to the rest of the UK, which is a key feature of the current block grant adjustment mechanism, suggests an inherent unfairness in Scotland’s disfavour.”

How would you rebalance that? We will be deliberating on that issue over the weeks and months ahead.