The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 4778 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Although the committee is not required to report on a negative instrument, it can do so if it wishes to draw attention to any issues that have been discussed. We will, no doubt, discuss that in our private session.
That was the last item on our public agenda, so I will now move the meeting into private. We will have a five-minute break to allow the minister, his officials, broadcasting and the official report to leave.
09:40
Meeting continued in private until 10:44.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Good morning, and welcome to the fifth meeting in 2026 of the Finance and Public Administration Committee. We have three pieces of subordinate legislation to consider, and I intend to allow up to an hour for this part of the meeting.
We begin with an evidence session with the Minister for Public Finance on the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026. The minister is joined by Scottish Government officials Laura Parker, LBTT policy lead, directorate for tax and revenues, and Laura Wilkinson, lawyer.
Good morning. It has been an awfully long time since we saw you, minister. We were all starting to miss you. Would you like to make a wee opening statement?
Finance and Public Administration Committee [Draft]
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]
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]
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]
Meeting date: 27 January 2026
Kenneth Gibson
I call Craig Hoy, to be followed by Liz Smith.
Finance and Public Administration Committee [Draft]
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]
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.
Finance and Public Administration Committee [Draft]
Meeting date: 27 January 2026
Kenneth Gibson
It is really helpful to get under some of the figures through answers like that. That was a very helpful response.
I hope that I will get a helpful response to this next question. SPICe has said:
“The Climate Action and Energy portfolio sees the largest percentage decline of all the portfolios (19.0% in real terms).”
Dealing with the climate emergency is obviously one of the Scottish Government’s priorities, so I wonder if you can explain why it has had such a significant decline—or reduction, I should say.
Finance and Public Administration Committee [Draft]
Meeting date: 27 January 2026
Kenneth Gibson
Item 2 is our annual evidence session with representatives of the Scottish Fiscal Commission on how the commission fulfils its functions. We are joined by Professor Graeme Roy, chair—this is the third time in the past week; people are starting to talk—John Ireland, chief executive; and Sue Warden, head of strategy, governance and corporate services. Good morning.
We will move straight to questions. How has the work of the Scottish Fiscal Commission evolved over the past five years?