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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. Current session: 13 May 2021 to 18 December 2025
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Displaying 1355 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Liz Smith

Thank you for that, as this is a really important issue. We should listen to some of our developing industries that are doing really well, which includes Scottish financial services. Their point is that, while they see all the attractions of considerable growth and development, they believe that there is considerable behavioural change likely with some of the medium to high earners in their sector being put off because they feel that they are paying higher tax than they would be in the rest of the UK or because land and buildings transaction tax is a turn-off for them.

I want to drill down on the prospects and greatest potential for economic growth. It is important to understand the data that gives us the best information and—on top of that—the behavioural change statistics, which are fed in so that we can understand the connection between the tax revenue and economic strategy, as Mr Robinson has just said. I think that we have a problem just now, so I would be interested in your thoughts—without going into Scottish Government policy.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Liz Smith

I will ask about the important issue of widening the tax base, which you referenced in your earlier comments, Auditor General. I am trying in particular to ascertain exactly where the high-growth jobs will be in the future.

When the committee met informally in the summer before we came back to Parliament, we were made aware of the fact that some labour market data in Scotland, particularly employment data, is missing. In some cases, it is very difficult to predict the trends. The Scottish Fiscal Commission rightly says that it uses HMRC data when it is working out likely tax revenues, but that is not enough to predict where the tax base could be broadened in the future. We need the data and the trends within that data to work out where employment trends will lie two, three, four or 10 years down the line.

First, do you think that that is an extensive problem? Secondly, do you have any thoughts about how we can address it? It really matters in trying to widen the tax base.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Liz Smith

Thank you. That is very helpful.

Finance and Public Administration Committee [Draft]

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

Dr Pathirana, I have to say that this is one of the most concerning evidence sessions that I have sat through as a member of this Parliament, because we are not really getting the answers that we need. I am sure that many of your members in different sectors will want these answers. I appreciate that you have said sorry, but it will not be good enough for an awful lot of people who are still waiting for their pay-out.

Before I come to my specific questions, I will ask you a matter of clarification. When you were answering the convener, you said that the data that you hold for the NHS and for teachers is not as good as the police data. Why is that?

Finance and Public Administration Committee [Draft]

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

How are you measuring how effective that has been? Taking it at face value this morning, it is quite clear that there is a huge number of issues, and I am sure that people in your membership schemes are not exactly impressed by what they are hearing. What measurements are you using to persuade us that things are getting better?

Finance and Public Administration Committee [Draft]

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

I am not sure that a rate of knots is the best terminology to use for this, but carry on.

Finance and Public Administration Committee [Draft]

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

What I am asking about is your governance structures. As an organisation, you have to build trust and put in place measures so that people can feel, at last, that the SPPA can sort out their problem. That is the critical issue. I fully understand that there have been lots of challenges and difficulties along the way, but, when it comes down to what has to happen between now and resolving all the issues, you must ensure that you can put trust back into the system. I ask you to reflect on that.

Finance and Public Administration Committee [Draft]

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

Ms Graham, that is surely a historical problem.

Finance and Public Administration Committee [Draft]

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

Has the SPPA not thought about the difficulties that that produces? It has obviously made the whole issue very considerable and problematic. In the past, has the SPPA looked at its structures to try to resolve it? It is a massive problem.

Finance and Public Administration Committee [Draft]

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

Can technology—artificial intelligence—help with that, rather than having to do so much manual work?