The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 103 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 30 September 2026
Liam Kerr
I am grateful.
Finance and Public Administration Committee [Draft]
Meeting date: 30 September 2026
Liam Kerr
Given that the Government has chosen not to publish an MTFS in the spring, and now we are not getting the September fiscal statement, what do you suggest that the committee and the Parliament can use to scrutinise the Government’s medium-term spending plans prior to the budget?
Finance and Public Administration Committee [Draft]
Meeting date: 30 September 2026
Liam Kerr
I asked you how we are supposed to scrutinise. You told me, but—for some reason—you cannot use that data for scrutiny.
Finance and Public Administration Committee [Draft]
Meeting date: 30 September 2026
Liam Kerr
The committee’s 2017 budget process review group recommendation was for an annual MTFS specifically to focus attention on the longer-term sustainability of Scotland’s public finances. The committee reiterated that concern after the 2024 omission.
At that time, the Government recognised the need to give Parliament a fiscal statement to support transparency and scrutiny. Indeed, your letter acknowledges
“the Committee’s interest in ensuring transparency of the progress made towards addressing the fiscal gap”
of £5 billion. Why has the Government’s approach to parliamentary scrutiny changed?
09:45
Finance and Public Administration Committee [Draft]
Meeting date: 30 September 2026
Liam Kerr
I have one final question at this stage. I am not asking you to rely on out-of-date data; that was not my point at all. However, let us talk about actual Scottish Government data. You refer in your letter to “the fiscal gap” of nearly £5 billion as
“set out in the 2025 Medium-Term Financial Strategy”,
and you talk about
“the contribution of efficiencies and reform.”
The 2025 MTFS actually set out some savings ambitions. In the absence of an MTFS this year, and of a fiscal statement in September, how much of the savings that your Government identified that it expected to make by 2029 to 2030 has actually been identified, how much has been delivered and how much has been secured so far, to what value?
Finance and Public Administration Committee [Draft]
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]
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]
Meeting date: 30 September 2026
Liam Kerr
Cabinet secretary, you were asked about ScotWind moneys. When the 2026-27 budget was published, the Government allocated around £50 million of that to support the resource budget. The Government said that, as the funding outlook evolved, the use of those funds for day-to-day spending would reduce.
Finance and Public Administration Committee [Draft]
Meeting date: 30 September 2026
Liam Kerr
However, the autumn budget revision shows £79.5 million of ScotWind revenue supporting the resource budget. That is an increase of nearly £30 million in the space of eight months. What were the specific budget lines that required that additional £30 million of one-off revenue?
Finance and Public Administration Committee [Draft]
Meeting date: 23 September 2026
Liam Kerr
I understand. I will come back to the spending review with others later.