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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

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

John Mason

Thank you very much. I want to ask about capital expenditure. You mention in the strategy that you

“are currently exploring the use of revenue finance models”.

Can you expand on what that means?

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

John Mason

No, that is good. I shall leave it at that, convener.

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

John Mason

The convener touched on quite a number of issues. I will go back to one or two of them, particularly the potential £851 million negative reconciliation in 2027-28.

I accept that the situation is uncertain. In the past, we have been warned about bad news but things have then improved. Does that mean that I can be relaxed about that figure? If not, what will the Government have to do? If the figure is £851 million, do we do nothing this year but, when we come to the 2027-28 budget, there will have to be a reduction?

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

John Mason

We now have responsibility for social security, which is a more volatile thing.

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

John Mason

I certainly agree with that. Do you get any positive vibes from Westminster in that regard?

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

John Mason

When the financial transactions money was cut back, it hit the housing budget in particular, if I remember correctly. Where are we on that now? Has it improved a little bit?

Education, Children and Young People Committee

University of Dundee

Meeting date: 26 June 2025

John Mason

The three whom we had yesterday in particular—the chief operating officer, the chair of court and the finance director. Were they all just a little bit beyond their ability?

Education, Children and Young People Committee

University of Dundee

Meeting date: 26 June 2025

John Mason

I am just following on from what colleagues have already asked about, but I note that Professor Gillies makes the point that

“UEG, Court and their committees and groups should have been aware of the worsening financial situation as early as December 2023”.

You have indicated that there were certainly problems at that point. However, in answer to Mr FitzPatrick, you said that there needed to be savings in 2024-25. If the problems became obvious as early as December 2023, why were cuts not made to expenditure in 2023-24?

Education, Children and Young People Committee

University of Dundee

Meeting date: 26 June 2025

John Mason

You have also accepted that the cash position drifted a bit and that the cash balance went down quite dramatically. We saw a lot of new buildings when we visited last summer. Was it too ambitious to go ahead with some of that capital expenditure? Would it have been better not to spend on building some of those buildings?

Education, Children and Young People Committee

University of Dundee

Meeting date: 26 June 2025

John Mason

The auditors gave you a completely clean bill of health for the July 2023 accounts. Neither the external auditors—nor, from what we can gather, the internal auditors—flagged up any major issues. We are talking about two of the four largest accountancy firms in the world, and I think that you were paying them quite a lot of money, so we would expect quite a lot of competence. Would your feeling now be that the auditors should have flagged things up a bit earlier?