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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]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

I am keen to let colleagues in, so I will ask about just one other area, which is behavioural change. You have made it clear that some of the taxes that the Scottish Government has levied in recent years have been impacted quite significantly by behavioural change. For example, you talk about that in paragraph 35, where you say

“of a £617 million tax base performance gap, £159 million ... was due to behavioural change ... £320 million was due to differences in how income was distributed ... and £137 million was due to other factors”.

You could maybe tell us what the other factors are, because that is quite a significant amount. When you are looking at that behavioural change, are you looking specifically at income tax, or are you looking at income tax and land and buildings transaction tax?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

It is like someone earning £99,500 and not wanting to be promoted because then they will lose their £12,570 tax-free allowance, for example. That is obviously under UK control, of course.

The statistics that you mention in exhibit 10 are interesting. It was hoped that £65 million would be raised when the additional rate increased and the threshold was lowered in 2023-24, but 83 per cent of that was lost due to behavioural change, leaving only £11 million. The following year, when the top rate was increased, 85 per cent was lost—these are quite significant figures—and effectively only £5 million was brought in. Taxes are being levied that obviously cause some individuals pain, and the money is effectively being lost. I have no doubt that there is an impact on productivity if folk are working fewer hours and so on as well.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Kenneth Gibson

Good morning and welcome to the 34th meeting in 2025 of the Finance and Public Administration Committee. We have one public item on our agenda, which is an evidence session on the Auditor General for Scotland’s report “Financial sustainability and taxes”, published on 13 November 2025. I welcome to the meeting Stephen Boyle, Auditor General for Scotland, and Richard Robinson, senior manager, Audit Scotland.

Before we move to questions, I invite the auditor general to make a short opening statement. Good morning, Auditor General.

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Kenneth Gibson

Thank you very much for that helpful offer, which we will deliberate over.

Before we go into private session, we will have a five-minute break to allow our witnesses, broadcasting and official report staff and those in the public gallery to leave.

11:28 Meeting continued in private until 11:46.  

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Kenneth Gibson

That tells me that it will still take at least until 2027 to get through that cohort. How many staff do you have working on this? You originally said that you are now dealing with a huge workload of 215,000 cases on top of your normal workload of about 12,000 a year. How many staff did you have initially and how many do you have now to help you get through this? One would have thought you would have had to ratchet up the number of staff that you have on board to address the situation.

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Kenneth Gibson

Okay. I find it remarkable that no one seemed to realise how complex it was going to be until May of this year. If processing takes five minutes for some and eight hours for others, that means that some cases take 96 times longer than others. Have all those that take five minutes been done?

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Kenneth Gibson

How many did you have originally?

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Kenneth Gibson

I think that there have been enough false dawns. Given what has been said about automation, new recruiters et cetera, how many cases overall are currently being processed?

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Kenneth Gibson

With regard to the police cases, you will come to this magic figure of 85 per cent in March, but you do not know how many each week you will be progressing between now and then.

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Kenneth Gibson

If you have 700 left and 85 per cent have been completed, that means that there were only about 5,000 police cases. How many were in each category of the 215,000 that we are talking about? You might say that 85 per cent of the police cases have been completed, but it is not 85 per cent of the same numbers, because each cohort will be different. How many of the 215,000 were in each cohort?