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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 3697 contributions

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Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

John Mason

There is a lot in that. Earlier, you sounded a little bit pessimistic and seemed to be saying that, on the whole, it is difficult to improve the productivity of public services. Have other countries cracked that, or is the situation much the same in the health services in Germany and America?

Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

John Mason

That is helpful. On the Scottish figures, you said that you have been looking at the Scottish spending review and that there is a suggestion that there will have to be trade-offs between the four key priorities of the Government: poverty, climate change, economic growth and effective public services. Will you explain why there might need to be a trade-off?

Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

John Mason

Are they also tending to increase their taxes?

Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

John Mason

Good line.

Like most of the western countries, we have an ageing population. Apart from anything else, that would lead us to expect to see public expenditure to increase over time, would it not?

Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

John Mason

That buffer of £22 billion is not all that much, or it is probably not sufficient.

Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

John Mason

Fair enough. You mentioned that prevention and early intervention are important. Do you see any change or movement in that? Is more being spent in those areas?

Finance and Public Administration Committee

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

John Mason

The convener has asked about a number of things already and I will touch on a few more.

You said that the 38 per cent of GDP that comprises tax is not that high in comparison to other countries. Can you give us examples from some other countries?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

John Mason

I understand all of that, but let us take the £851 million that is mentioned for 2027-28. One strategy would be to say, “Right—let’s severely cut spending this year and next year to build up a reserve so that we’re ready for that £851 million.” However, in the meantime, the criticism of the Government for not spending its money would be horrendous—because there would be all the national health service waiting lists and all the rest of it—and then maybe the negative reconciliation of £851 million would not happen. The Government is in a no-win position, is it not?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

John Mason

I tend to share the convener’s view that more people perhaps do not realise that they do not understand the tax system, and that the Scottish people are probably being a bit more honest about their lack of understanding than the people who were surveyed in England. That is just my opinion.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

John Mason

Paragraph 32 says that

“the growth in the tax base in Scotland has been relatively slower than in the rest of the UK”

and lists four factors that explain that. I accept that the Scottish Government is largely in control of behavioural responses from taxpayers to policy changes, because it controls its policy changes. However, we cannot really do anything about the other factors, which include

“differences in the sectoral make-up of the economy”

and

“Different distribution of incomes in Scotland compared to the rest of the UK”.

Similarly, the report goes on to talk about how financial services in the rest of the UK are different from those in Scotland, and the fact that there are many more high earners in that industry outside of Scotland. As I said, a lot of that is outwith our control, is it not?