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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
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Displaying 1485 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Liz Smith

I will ask about the important issue of widening the tax base, which you referenced in your earlier comments, Auditor General. I am trying in particular to ascertain exactly where the high-growth jobs will be in the future.

When the committee met informally in the summer before we came back to Parliament, we were made aware of the fact that some labour market data in Scotland, particularly employment data, is missing. In some cases, it is very difficult to predict the trends. The Scottish Fiscal Commission rightly says that it uses HMRC data when it is working out likely tax revenues, but that is not enough to predict where the tax base could be broadened in the future. We need the data and the trends within that data to work out where employment trends will lie two, three, four or 10 years down the line.

First, do you think that that is an extensive problem? Secondly, do you have any thoughts about how we can address it? It really matters in trying to widen the tax base.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Liz Smith

Thank you for that, as this is a really important issue. We should listen to some of our developing industries that are doing really well, which includes Scottish financial services. Their point is that, while they see all the attractions of considerable growth and development, they believe that there is considerable behavioural change likely with some of the medium to high earners in their sector being put off because they feel that they are paying higher tax than they would be in the rest of the UK or because land and buildings transaction tax is a turn-off for them.

I want to drill down on the prospects and greatest potential for economic growth. It is important to understand the data that gives us the best information and—on top of that—the behavioural change statistics, which are fed in so that we can understand the connection between the tax revenue and economic strategy, as Mr Robinson has just said. I think that we have a problem just now, so I would be interested in your thoughts—without going into Scottish Government policy.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Liz Smith

Thank you. That is very helpful.

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

Ms Graham, that is surely a historical problem.

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

Has the SPPA not thought about the difficulties that that produces? It has obviously made the whole issue very considerable and problematic. In the past, has the SPPA looked at its structures to try to resolve it? It is a massive problem.

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

Can technology—artificial intelligence—help with that, rather than having to do so much manual work?

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

Have you communicated that problem to members?

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

Like the rest of my colleagues, I have constituents who are very concerned about it. As Mr Marra said, they feel that people’s decisions about their future and their families have virtually had to be put on hold, with the very considerable anxiety that comes with that.

One particular constituent is asking me what you have done in the SPPA about your governance issues. Have you gone through your governance addressing whether the SPPA is an efficient body that is capable of sorting out the problems that we are hearing about this morning?

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

Tell me what you have done.

Finance and Public Administration Committee

McCloud Remedy

Meeting date: 2 December 2025

Liz Smith

What you really have to build is trust with the many people who feel very badly let down. That is the critical thing.