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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 4 November 2026
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Displaying 95 contributions

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Finance and Public Administration Committee

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

I am grateful to you both.

Finance and Public Administration Committee

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

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

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

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

I am grateful.

Finance and Public Administration Committee

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?

Finance and Public Administration Committee

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

That is perfectly reasonable. Perhaps the committee can take that forward.

Finance and Public Administration Committee

Pre-budget Scrutiny 2027-28

Meeting date: 16 September 2026

Liam Kerr

Mr Borland, it is a slightly different area, but business rates have been mentioned by both of you a couple of times. Mr Begbie said earlier that the situation was a mess. Your submission picks up on the review of what we are calling “anomalies” that was announced in June, I think, following a revaluation in April. Some might say that that review—that planning—ought to have been done prior to launching any significant change. What would you say to that? Is there a general issue with launching change without fully working through the consequences?

Finance and Public Administration Committee

Pre-budget Scrutiny 2027-28

Meeting date: 9 September 2026

Liam Kerr

I am grateful.

Finance and Public Administration Committee

Pre-budget Scrutiny 2027-28

Meeting date: 9 September 2026

Liam Kerr

To follow on from Michael Marra’s questions on bonds, the Scottish Government is also proposing a mutual investment model. Some might say that it looks rather like a private finance initiative or public-private partnership model, except that the public sector gets a share of the returns and holds an equity stake in the project.

I turn to Stephen Boyd. The IPPR has said that that model could lead to higher long-term costs. Can you explain that? Can it be designed in such a way that it provides value for money?