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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: 16 December 2025

Kenneth Gibson

Thank you, Ross. I appreciate that.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Thank you very much. We all have your report right in front of us. I will ask you some questions that you have answered in your report, but I am quite keen to get some of that on the public record.

In your opening statement, you highlighted transparency. Can you talk us through your frustrations with the Government’s lack of transparency and how it can be improved?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Thank you.

I have another couple of questions. In paragraph 32, you talk about

“differences in the sectoral make-up of the economy, such as the sensitivity of the oil and gas industry in Scotland to changes in global oil prices”.

What about the energy profits levy? Have you looked at that?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

The argument right now in Aberdeen is that the levy is having an impact on exactly that—employment, income tax and so on. If oil companies are scaling back, they are not employing as many people, and those people are not paying income tax. Is that not something that should be included in a report such as this?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Do you mean the UK Government on this occasion, or the Scottish Government?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

The Scottish Government has made it clear that it has tried over the years to get national insurance devolved. That will not happen any time soon, as we know. If it is to maintain a progressive tax system overall, should the Scottish Government adjust its taxation model—the money that people cough up each month—to take into account the different situations south of the border? The obvious thing would be to have the same higher rate of tax as in the rest of the UK, but that will probably not happen. How can the Scottish Government realign things to continue to have a progressive system that does not have a marginal rate that drops as income increases, as I just alluded to?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Yes, LBTT contributes 1.6 per cent of the Scottish budget, so it is not insignificant.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Thank you for responding to our questioning—it is very much appreciated.

11:18 Meeting continued in private until 12:10.  

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

I fully appreciate that, but we are talking about transparency and communication. I think that that point should be part of the transparency and communication in your document. It is not as though we have raised it once or twice. We have raised it umpteen times in this committee and the Scottish Government has more or less conceded the point that, yes, there is not really much point in progressing it. When we read something like that, it is a bit frustrating, to be honest.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Thank you.

Let us talk more directly about the Scottish and UK tax systems and the interaction between them. Is the UK tax system progressive, given its obvious anomalies?