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 1485 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 20 January 2026
Liz Smith
I think that it is a very big missing piece of the jigsaw. In effect, we are getting information about the investment in Scotland on social security spend, and the Scottish Government tells us that the reason for the increase is that there is a future investment—which might go back to what you were saying about preventative spend—but we are not getting the detail on exactly how that will happen. That is the problem. In terms of the actual social security spend, we are not sure which areas of policy are having the best possible impact—for example, on child poverty—and which aspects of increased spending are almost having the opposite effect, in that they are not providing the benefits. That is quite a serious concern. The committee said that we did not feel that the medium-term financial strategy was giving enough information on that detail.
Finance and Public Administration Committee [Draft]
Meeting date: 20 January 2026
Liz Smith
On the recommendation in paragraph 73 of our report, we made it very clear that we wanted a debate on universalism, with some study of which universal payments are working best and which are perhaps not.
In response, there was agreement from the Scottish Government that the economic and fiscal environment remains “very challenging”, which means that there are “tough choices” to make. It went on to say that it is developing an approach to public value that will
“embed a framework for understanding spending proposals”
in universal terms. Are you aware of what that framework is or of what is happening in terms of measuring that public value when it comes to universal payments?
Finance and Public Administration Committee [Draft]
Meeting date: 20 January 2026
Liz Smith
To be clear, to your knowledge, there is no study or framework, at present, that will investigate which universal payments are working most effectively and which are not.
Finance and Public Administration Committee [Draft]
Meeting date: 20 January 2026
Liz Smith
It is a very complex area but, nonetheless, an important one. There has been exponential growth in social security spend. It has been rising, and it has been proved that, in some areas, it has been rising at a faster rate than in other parts of the UK.
The driver has to be the effectiveness of the policy commitments. At the moment, it is hard to come to conclusions about what is working well. For example, there is some evidence that the Scottish child payment has been working well. As you have said, Professor Bell, there are areas in which people who are well off can well afford the benefits—the universal payments, I should say—and so do not actually need them. It is a challenge to make social and economic policy more effective.
Finance and Public Administration Committee [Draft]
Meeting date: 13 January 2026
Liz Smith
My final remark on that is that one of the good things that are happening is that His Majesty’s Inspectorate of Education in Scotland is starting to look at the extracurricular dimension as part of the quality provision in schools. That is a huge benefit, because, as you say, that is the wellbeing aspect and the quality side of it. The Education (Scotland) Act 2025, which went through the Parliament four or five months ago, asks inspectors to look at that extra dimension, to which you all contribute so effectively. In previous times, that was not really measured and we did not get much feedback on it, so that change is a very good thing.
Finance and Public Administration Committee [Draft]
Meeting date: 13 January 2026
Liz Smith
Good.
Finance and Public Administration Committee [Draft]
Meeting date: 13 January 2026
Liz Smith
The current ones.
Finance and Public Administration Committee [Draft]
Meeting date: 13 January 2026
Liz Smith
Need you ask? [Laughter.]
Finance and Public Administration Committee [Draft]
Meeting date: 13 January 2026
Liz Smith
As some colleagues have said, the analysis that you have given us this morning is a bit depressing, but do you think that there is a real commitment in the UK Government to reform the tax system in particular, because it obviously has complexities that other countries do not have? Is that commitment there?
Finance and Public Administration Committee [Draft]
Meeting date: 13 January 2026
Liz Smith
At the time of the budget, there was a lot of commentary not just about that but about whether reforms to the tax system could help to unlock some of the issues in the UK economy. I am not asking you to comment on whether that is the right or the wrong thing to do, but is there a commitment in the UK Government to do that?
12:30