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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 22 February 2026
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Displaying 1446 contributions

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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?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Liz Smith

Before I ask my questions, convener, I want to put on record that I was previously a governor at two independent schools and that I am doing some unpaid work with the independent school and state school sectors in relation to outdoor education.

Lorraine, you said in your opening comments that you represent 73 schools in Scotland, a third of which offer specialisms. Those will include music schools and various things. Can you give us a little information about that third and what the specialist provision actually is?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Liz Smith

Apart from the obvious impact, which is a reduction in the number of pupils in the independent sector, could there be a further reduction in the long run because of a potential reduction in the number of bursaries, which give good support? That is an added problem.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Liz Smith

Might that have implications for the diversity of the pupil intake in those schools, because fewer people will be applying? Demographically, that would make a considerable difference, which, presumably, is not something we would want to see.

Finance and Public Administration Committee [Draft]

Legacy Issues (Public Administration)

Meeting date: 17 February 2026

Liz Smith

Professor Cairney, on your point about consultation, do you feel that there is a problem in that regard in the Parliament? In this session, we have seen a very considerable increase in the number of framework bills, by which we mean bills that are not complete when they are presented to the Parliament, with the consultation happening after scrutiny by the Parliament. That has raised concerns for us as a finance committee because of the financial—

Finance and Public Administration Committee [Draft]

Legacy Issues (Public Administration)

Meeting date: 17 February 2026

Liz Smith

Excuse me, but is that not the problem with not having effective post-legislative scrutiny?

Finance and Public Administration Committee [Draft]

Legacy Issues (Public Administration)

Meeting date: 17 February 2026

Liz Smith

It is not as bad as mine.