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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 29 September 2026
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Displaying 54 contributions

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Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 23 September 2026

Liam Kerr

First of all, Councillor Parry, I have a question that relates to something that you just said. As I understood it, the 2023 Verity house agreement was designed to, if not solve, at least ameliorate some of the challenges that you highlighted. Is that agreement still extant and being observed at the Scottish Government level? If so, how does it, or how should it, impact on the proposed reforms that you will no doubt be asked about later?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

Thank you for that. This is all about growing our tax base and growing the economy, and you mentioned the RGU report. I think that it highlights—please correct me if I am remembering this wrong—that we need two green jobs to replace every one oil and gas job in order to make the figures work. Is that right?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

On the procurement issue that Liam McArthur asked about, last week, Sandy Begbie, you told the Economy, Tourism and Energy Committee:

“there are no organisational incentives in the civil service to do anything different on procurement.”—[Official Report, Economy, Tourism and Energy Committee, 8 September 2026; c 12.]

Has there been any noticeable change in approach since the appointment of a Cabinet Secretary for Public Service Reform? Have you seen any change to the institutional barriers to reform?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

On that public sector reform agenda, I asked Colin Borland about planning and strategy in relation to business rates. In the same vein, in June 2025, the Cabinet Secretary for Public Service Reform said that, to close the looming £5 billion black hole in the public finances, the civil service would shrink by 4 per cent to 5 per cent by 2030. This morning, I read figures showing that, in June this year, the civil service head count was up by 1 per cent. Sandy Begbie, do you get any sense of what the reforms to deliver that reduction might be, whether it is being strategically planned in advance so that we know what the consequences might be and, of course, whether the reductions will be delivered?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

I am grateful to you both.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

Is there any evidence that people are making the choice not to become Scottish taxpayers?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

I have a brief question for Mr Castro on an issue that is very important to my region. Future Economy Scotland has argued that the just transition and movement into new industries will be important in growing the future tax base, but, after the recent programme for government, it said that Scotland is

“long on ambition, but too often short on delivery”,

and that

“there’s still no serious plan to mobilise investment to create green jobs on the scale needed.”

Indeed, your submission says that

“Scotland has underperformed in green job creation”.

You set out a number of recommendations on how to address that, some of which involve the provision of funding and some of which involve the addressing of the procurement issues that we examined earlier. Is the fundamental problem here a failure of the Scottish Government to invest and/or to prioritise and deliver effectively, and/or a failure to incentivise the private sector investment that might be required?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

On solutions, noting what you say about reliefs, the previous Conservative UK Government froze the small business multiplier for, I think, four consecutive years and introduced 75 per cent business rates relief for retail, hospitality and leisure businesses. Could Scotland learn lessons from that approach on using the rates system more deliberately to support small firms and the high street?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

I am grateful.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

I will move to Joanne Walker, who I suspect might wish to comment on that anyway. The Chartered Institute of Taxation written submission highlights the dearth of evidence on behaviour change and, indeed, the complexity of gathering it. However, it is now 10 years since Derek Mackay, as finance secretary, did not even know what the Laffer curve was, and we are still playing in that environment. Helpfully, the submission references the 2024 tax strategy commitment to, we hope, get that data, but we are still awaiting the evaluation. That will also be used to inform the 2027-28 budget. Joanne Walker, do you have any confidence that it will be ready in time? Mr Castro talked about “robust” data. Do you have any confidence that the conclusions will indeed be robust?