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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 1 March 2026
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Displaying 1452 contributions

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Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Liz Smith

::Off the back of the question that Mr Mason asked Mirren Kelly and Jack Gillespie, I would like to explore the IJB issue. Mr Mason pointed out that IJBs are, effectively, third bodies that are involved in the decision-making process—you have local government, the health board and the IJB. Certainly in my part of the country, there has been a lot of criticism of IJBs. Is the IJB structure the most effective way to deliver services, or should we look at doing something else?

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Liz Smith

::Go on. That is why I asked the question.

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Liz Smith

::Given that local government has been deprioritised—as Mirren Kelly rightly set out—to what extent have discussions taken place inside COSLA about the opportunity costs, given the extensive demands that you have mentioned for health and social care? You will have to make cuts.

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Liz Smith

::Is there better accountability for decision making with IJBs than there was before they were set up?

Finance and Public Administration Committee [Draft]

Scottish Spending Review

Meeting date: 24 February 2026

Liz Smith

::Is that a leadership thing?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 24 February 2026

Liz Smith

::I am generally happy with the instruments, minister. I have just one question. The policy note intimates that the instrument will not have much impact on local government, but four Scottish local authorities have their own quarries so they are taxed in a separate way. At the time, did any of the local government officers express any concern about this?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Liz Smith

Because they get the VAT back.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Liz Smith

So, the concern about the difficulties that ASN pupils potentially face is not in that third of your schools but is in the other two thirds that you look after.

I have had representations from three different parents from across Perthshire, one of whom gave me permission to say that they have a severely dyslexic child who got considerable specialist one-to-one help thanks to the independent school that he was attending but is no longer able to go to that school because of the VAT. He has gone to a state school, and his parents said—they would want me to say this—that, despite the best efforts of the staff in that school, there is not the same specialist provision. That youngster is suffering both academically and socially, and the parents are at their wits’ end about what to do. Is the fact that people are facing financial constraints coming back to SCIS quite a bit?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Liz Smith

I think that those parents would agree with that. They said that the local authority had been reasonably supportive but simply did not have the capacity to look after those youngsters and meet their needs. I go back to the comments that Mr Rennie made—it is about ensuring that we can provide for all those youngsters without disruption.

Let me turn to the issue of bursary support. I know that that is very complex, as we had various discussions about that around the committee table earlier. Is it the case that, of those schools that offer substantial bursary support, the number of schools that offer 100 per cent bursaries is starting to decrease? Is that correct? You mentioned it, Mr O’Neill.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Liz Smith

That was immensely helpful. It is very important to get across that diversity, because I think that there is sometimes a perception out there that these schools are nothing to do with SCIS, yet they are.

The level of additional support needs is increasing across the board, but is there any indication, within the specialist schools that SCIS looks after, of any financial impact on pupils who might like to go to those schools?