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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
  7. Current session: 14 May 2026 to 3 October 2026
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Displaying 78 contributions

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Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Liam Kerr

On income tax, the committee has heard that tax policies might result in behavioural change. We have also heard quite a lot about the importance of economic competitiveness, balanced with the revenue generation that Pauline Stafford was asking about.

A Scottish employee earning between £43,663 and £50,270 faces a combined marginal income tax and national insurance rate of 50 per cent, which is more than they would if they lived elsewhere in the UK. However, above £50,270, that falls to a marginal rate of 44 per cent. Does the Government consider that that 50 per cent marginal rate is a desirable feature of the current tax structure? What assessment has the Government made of any impact on overtime, additional hours and progression?

10:15

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Liam Kerr

I would not like to comment.

What additional reduction in head count is the Scottish Government planning to make, over the remaining four years of its plans, to get back on track? What head count is the Government targeting for the year 2027-28?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Liam Kerr

For clarity, the Scottish Government was unable to respond, despite all its resources, to the middle east war, which started some considerable time ago, in order to give a proper update to the committee.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Liam Kerr

Good morning, cabinet secretary. When the Government decided not to publish a medium-term financial strategy in the spring, we were told that Parliament would instead get a fiscal statement in September. We are now at the end of September, and you told the committee yesterday that the statement is not happening. What changed between your giving us the information in June that we would have a fiscal statement, and your notification yesterday? When did you decide not to give us a fiscal statement?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Liam Kerr

I presume that the Government can identify where the extra £30 million has been spent. Can you provide that to the committee?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Liam Kerr

That would be helpful—thank you.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Liam Kerr

Can I have an update, please, cabinet secretary? How much?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Liam Kerr

I am grateful for that response, and I recognise a lot of what the cabinet secretary has said. Given that—

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Liam Kerr

I will be very brief. I was trying to be nice to the cabinet secretary.

You have done the assessment of how much it would cost the Scottish budget to make the change in that particular tax band. Are you modelling the behavioural impact of doing so?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 30 September 2026

Liam Kerr

I am grateful.