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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 5 May 2021
  6. Current session: 12 May 2021 to 16 July 2025
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Displaying 1221 contributions

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Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Liz Smith

I associate myself with Michelle Thomson’s remarks, and indeed with the comments of Mr Greer, Mr Halcro Johnston and Mr Mason, because they have all, in their different ways, exposed a lot of the uncertainty that you, Mr Kerr, have admitted exists.

This is an important bill, especially for the support of rural Scotland, which has been at the difficult end of a lot of considerations in recent times. If you were in our shoes as members of the committee, would you accept the financial memorandum?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Liz Smith

I was grateful to hear your comment that you are open to having further discussions about a finance bill. Have such discussions taken place within your portfolio, or have they gone further up the scale to Cabinet?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Liz Smith

Thank you for that. In its submission, the Institute of Chartered Accountants of Scotland says:

“Historically we have found that generally speaking, awareness of Scottish taxes is not high in Scotland”—

I think that we know that—

“and there is a need for improvement of communications by the Scottish Government to ensure this improves, in line with the Scottish Government’s own Framework for Tax principles.”

We have heard quite a lot from Audit Scotland about the need for greater clarity and transparency on tax in general—what decisions have underpinned certain tax decisions, where the money is coming from and so on—so I think that the point that the convener and Michelle Thomson raised is a valid one. The idea of having a finance bill to improve that and to provide some extra clarity and transparency is quite appealing to this committee. I completely take your point that scrutiny of that would have to be done by Parliament, not just by specific committees, but we would be grateful if that discussion could go a wee bit further.

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Liz Smith

Can you explain why you think that it is acceptable when, as you have admitted, there are so many uncertainties in it?

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Liz Smith

Mr Kerr, when Mr Greer was questioning you, he quoted the section of the financial memorandum that says that the precise split of funding across the tiers is yet to be determined. The financial memorandum goes on to say that that work is

“a key component of the codesign work currently underway”.

Can you tell us about that on-going co-design work?

Finance and Public Administration Committee

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 January 2024

Liz Smith

Was the feedback about relationships between you and co-design partners or did it relate to how the bill would work with regard to the different stakeholders?

Finance and Public Administration Committee

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 January 2024

Liz Smith

This question is for the minister. On the issues that were flagged up during the time that you were reconsidering the bill, are you confident that you have solved the concerns of those who are advising you on co-design?

Finance and Public Administration Committee

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 January 2024

Liz Smith

I understand that, minister, but the end of stage 1 is approaching pretty fast and all parliamentarians—not just those who are on the committees that are addressing concerns about the bill—need a bit more detail, as the convener has suggested, about the likely costs over a 10-year period and about how those relate to the initial costings. We also need to know what the benefits are likely to be.

That is the issue for us. Never mind party politics: this is about scrutiny of what the convener has described as one of the Scottish Government’s flagship policies and of how workable that policy is. Do you agree?

Finance and Public Administration Committee

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 January 2024

Liz Smith

The national care board is an essential part of the administration and workability of the whole bill.

Finance and Public Administration Committee

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 January 2024

Liz Smith

Good morning. Minister, Donna Bell explained to us on Tuesday that the substantial changes that you made to the bill last year arose from the feedback that you had had from your co-design partners about issues with relationships, deliverability, likely disruption and costs. I want to ask about the relationships aspect. What were the co-design partners telling you about problems in respect of relationships?