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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]

Subordinate Legislation

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]

Subordinate Legislation

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]

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.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

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]

Scottish Fiscal Commission

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?