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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 5 May 2021
  6. Current session: 12 May 2021 to 3 May 2025
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Displaying 764 contributions

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Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

Daniel Johnson

The data points that I was referencing are from the National Audit Office, so they are at a global level—

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

Daniel Johnson

You seek devolution of the taxes in question through the fiscal framework, so those levies would be devolved in a manner akin to income tax, albeit that there is some debate about the detail of that. Is that what you are saying? Are you talking about just those levies, or would you seek to have additional levies devolved?

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

Daniel Johnson

By definition, you are talking about very broad areas that have a huge number of metrics attached to them, especially wellbeing. Are you saying that each one of the measures is of equal value? How are they compared? How do you even compare the different objectives? There is no reference, not even at a high level, to how you will balance or compare the different objectives in your framework. Is that not a fairly fundamental point of a framework?

Finance and Public Administration Committee

Resource Spending Review Framework

Meeting date: 8 March 2022

Daniel Johnson

That is me, except to thank Professor Heald for name checking the Mirrlees review, which I have been recommending to colleagues in private session.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 8 March 2022

Daniel Johnson

The convener—quite rightly—puts me under pressure as an Opposition spokesperson to say where the money is coming from. I think that that is a fair challenge. However, I would say the same thing to you. We have numbers that suggest that you are overcommitted by almost £100 million in this year’s budget and there are just four weeks to go. I hear what you are saying about pensions, but is that pension adjustment £500 million?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 8 March 2022

Daniel Johnson

Where else in the budget are we going to underspend in order to generate the £500 million? Why is that not reflected in the spring budget revision itself? You are basically saying that the spring budget revision is not right and that we have overestimated costings by £500 million. Where is it?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 8 March 2022

Daniel Johnson

I will pick up on that point. We are four weeks away from the end of the current financial year. I understand what happened with the cost of living payments—there was not the funding that was expected. Nonetheless, table C2.1 sets out clearly that you will overspend by £98 million against budget in order to meet those commitments in the current financial year, although there will be £511 million for next year’s budget from this year’s budget.

I struggle to square those two things. I understand at a high level what you say about devolved taxes and underspends in other areas. I could accept that statement if we were in quarter 2 of the financial year, but we are four weeks away from year-end. Could you provide a bit more detail so that we can have a bit more confidence? I hope that you know where the £500 million is coming from, because that is quite a big sum.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 8 March 2022

Daniel Johnson

I appreciate that.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 8 March 2022

Daniel Johnson

I just want to briefly correct myself. I stated earlier that the delta was 15 per cent. I should have said 1.5 per cent. I was doing my mental maths too quickly. The flipside of that is that the Government is doing better by an order of magnitude than I was trying to claim.

Finance and Public Administration Committee

Resource Spending Review Framework

Meeting date: 8 March 2022

Daniel Johnson

I thank Professor Heald for his submission, which is a useful insight into the context and purpose of the Scottish Government’s spending review. Professor Heald, my reading of your submission is largely that the review is the right thing to do but that the framework document that has already been published by the Government does not go into sufficient detail on the context and dynamics. Is that the correct reading of what you are saying?

Could you elaborate on the context that has been created by Covid over the period of the review? What are the dynamics of Covid recovery that the review should address, from the point of view both of economic scarring and of what public services will be dealing with?