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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

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 13 January 2026

Kenneth Gibson

The implication is that the policy will reduce the number of flats available for rent. Is that correct?

Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 13 January 2026

Kenneth Gibson

If the Scottish Government decides not to copy the UK Government, what will be the implications of a block grant adjustment?

Finance and Public Administration Committee

National Performing Companies (Economic Impact)

Meeting date: 13 January 2026

Kenneth Gibson

I can develop a dodgy knee if you can get one of those GPs to prescribe me a couple of tickets. [Laughter.]

Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 13 January 2026

Kenneth Gibson

I realise that we have an ageing population, but the point about downgrading productivity is astonishing when one thinks of all the new technological innovations that are coming in.

I want to ask you about the chancellor’s fiscal headroom. I do not think that the phrase “fiscal headroom” has been used as much in recent years as it has been in the past few months. The chancellor has taken on board concerns about that headroom and has increased it from £10 billion to £22 billion, but your analysis says that that increases the likelihood of her meeting her fiscal targets only from 54 to 59 per cent—which means that there is still a 41 per cent risk that she will not. Why is a £12 billion increase in headroom providing her with only a 5 per cent greater chance of meeting targets? That seems quite strange to me.

Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 13 January 2026

Kenneth Gibson

The UK Government is trying to disincentivise people from using ISAs. Instead, it wants people to invest in equities because it considers that to be better for stimulating economic growth. However, if you are predicting that there is the potential for a 35 per cent reduction in the value of those equities, it might not be the best time to suddenly move money out of a bank account into those equities, particularly given the fact that, as I mentioned, equity prices are already double the level that has been forecast.

Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 13 January 2026

Kenneth Gibson

One of the key issues regarding the UK budget is the increase in the amount of taxation; some £26 billion in extra taxes will be imposed, with a significant number of people moving into higher rates of taxation. Have you looked into the behavioural response that that will cause? When we take evidence from the SFC, we often talk about the behavioural impact of, for example, increasing taxation on people in Scotland who are in the higher bands. That behavioural impact can reduce the take by as much as 83 per cent. What is the likely behavioural impact of the tax changes in the UK budget?

Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 13 January 2026

Kenneth Gibson

In paragraph 3.16 of the report, you say:

“Real household disposable income ... is lowered in medium term by the rise in personal tax rises announced in this Budget, which decreases household consumption significantly ... This disincentivises saving”,

and you also have a graph setting out the impact on GDP. The SFC, as I have said, will say, “This tax will nominally bring in £100 million, but because of behavioural change, it will actually bring in £5 million, or £10 million, or £15 million.” Where are we with this tax package? Have you looked at which specific taxes will have the biggest impact on, say, behavioural change? I suppose that the smallest impact will be from those assisting fiscal drag, but which of the other taxes will have the biggest behavioural impact?

Finance and Public Administration Committee

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Kenneth Gibson

Well, it is no selling then, is it?

Michelle Thomson raised the fact that there is no January sale, which was not a flippant remark.

A decade ago, I went to buy 10 Christmas cards and I was told that they would cost £6.50 or whatever. I asked, “What if I buy 100?” and the answer was, “Well, that would be £65”. Anywhere else, when you buy things in bulk, you get a discount—but absolutely no such effort whatsoever is made there. I simply didnae buy any, obviously; instead I got my own made, like many other colleagues do.

I just think that a wee bit more thought needs to be put into the shop and what it can achieve in terms of the variety of the stock that it sells, the marketing—as has been alluded to—the discounting and so on. Why not have sales once or twice a year, for example? That has been tried in a very tepid way in the past, but there has not really been much effort. A wee bit more thought needs to be put into that.

Finance and Public Administration Committee

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Kenneth Gibson

Thank you for that. We have got that on the record. It is interesting that none of us actually knew that, even though some of us have been here for donkey’s years.

It is about the location of the shop, and also its size. It is very pokey, so wandering around it is not a particularly pleasant experience. I go and buy an annual bottle of whisky for a raffle or auction and get it signed by the First Minister and that is about it. I do not think that there is a lot of incentive to go in there.

Jackson, do you have any further points to make before we wind up this session?

Finance and Public Administration Committee

Budget Scrutiny 2026-27

Meeting date: 6 January 2026

Kenneth Gibson

It is open 9 to 5, then?