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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. Current session: 13 May 2021 to 29 November 2025
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Displaying 1215 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

One of the portfolios that you identified contains social security and local government, which I recognise are two very significant elements of the Scottish budget. Of course, within the broader changes that take place are the usual and routine transfers that take place between the portfolio to which a budget is allocated at budget and the portfolio where delivery takes place.

Niall Caldwell might want to come in on that.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

Ultimately, the issue is to do with accounting requirements. Given the technical nature of it, Niall Caldwell might want to unpack that.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

I am conscious that there is keen interest in where there is discretionary spend—money that the Scottish Government can spend on public services or a range of other activities—but there is other funding that is non-discretionary, which does not always command the same attention in the political debate. Given the interests that the committee has expressed, I will be happy to write back to the committee to provide more detail on the area.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

To clarify, I referred to discussions that I have not had; I cannot speak on behalf of colleagues or other officials.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

The total cost to build the ferries since they came into public ownership will be taken to £202.6 million, inclusive of £6.2 million of contingency costs.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

It will be, but the process that is in place allows for year-on-year comparison of spending in particular areas, so if we were to change the approach it would make that comparison more challenging.

I recognise your point about comparing the spring budget revision with the autumn revision in the document rather than comparing the spring budget revision with the budget act as passed. If we pass a budget in which we see spending in health that does not start off in health, I can understand that some would argue that that could be a source of confusion, or that it could be seen as not optimal for transparency.

However, there are trade-offs. I understand your point: why have that transfer take place if it is understood that the intention is, and past patterns of budget demonstrate, that the spend will end up in a particular area? However, there is an advantage in having clarity about the policy intent of the spend.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

This statutory instrument specifies the standard rate and lower rate for the Scottish landfill tax, which would apply from 1 April. These rates are consistent with those set out in the Scottish budget for 2023-24, which was published on 15 December 2022. The order sets out that the standard rate will increase from £98.60 per tonne to £102.10 per tonne. The lower rate for less polluting inert material will increase from £3.15 per tonne to £3.25 per tonne. Committee members will wish to note that these rates match landfill tax rates in the rest of the UK for the financial year 2023-24, as confirmed in the UK and Welsh budgets.

The Scottish Government is continuing to act to avoid any potential for what is referred to as “waste tourism” to emerge as a result of material differences between the tax rates north and south of the border. The increased rates provide appropriate financial incentives to support delivery of our ambitious waste and circular economy targets.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

I am conscious that the committee has previously taken an interest in the resourcing and budgeting of the student loan book, and we provided further information to the committee on the modelling that informs that.

If the committee is interested in getting a more technical breakdown of, and more background on, how those pension calculations and annually managed expenditure lines are arrived at, I would be happy to provide that in writing.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

Yes—work is being done in the relevant divisions that lead in the area. Notwithstanding the points that have been raised, they are taking forward the relevant work so that in future years there will be greater uptake of the schemes.

If there is a desire for more specific information on that particular policy lead and the nature of the work that is taking place to incentivise uptake, I will be happy to provide that in writing.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 March 2023

Tom Arthur

I will get back to you in writing on that, Mr Lumsden.