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Seòmar agus comataidhean

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 4 December 2025
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Displaying 1341 contributions

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Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

I completely understand that, because it is your job to make it work. The committee is looking at the tax policy as well as at your role. I am asking whether you are aware that the Scottish Government is concerned about the level of criticism that has been received so far, never mind what the policy might end up being.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

The concern from quite a number of stakeholders is a bit broader than that—namely, they feel that there are too many potential circumstances in which there might be unintended consequences. That is not all to do with the fact that the tax is a new one and there is no data to fall back on. There are serious concerns about the implications and how the Adam Smith principles might apply. I know that you cannot answer from a policy perspective—

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

Okay.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

Liz Smith

Thank you.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Liz Smith

Two budgets ago, when there was considerable criticism from business and industry, one of their concerns was that, within the economy portfolio, there are quite a lot of enterprise schemes that help with the development of skills, which are essential to boosting both the labour market and productivity. Those things are very real to the potential of the Scottish economy, and it seems strange—I say it again—to have cuts or underspends at this particular juncture, given the urgency of ensuring that the labour market is as buoyant as possible, that productivity is improving and that we get some benefit from economic growth.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Liz Smith

I am not going to ask you to give anything away.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Liz Smith

Ms Jackson, would you like to comment on the financial memorandum?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Liz Smith

Notwithstanding the fact that there are some good signs within inward investment, there are other very serious signs about the weakness in, for example, productivity and economic growth. It does not sit well with the Government’s focus on stimulating the Scottish economy when there are quite disproportionate cuts to the economy portfolio. I do not really understand why that is happening. It would be helpful if you could explain that to the committee.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Liz Smith

Within Scottish Government decisions about recent budgets, there has been considerable pressure on the economy portfolio and the related enterprise schemes that try to boost growth. Three weeks ago, we took evidence from Colleges Scotland about the pressure within the college sector due to exactly the same issues. Colleges are worried about the effect that pressures on the education budget will have on skills development, and, given that they are at the heart of many of our local communities, they worry about the prospect of another budget in which there will be difficult decisions that will affect their ability to contribute to skills development and economic growth. Can you guarantee that that is at the forefront of the Government’s mind as it approaches the budget?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Liz Smith

Minister, I want to explore the issue of the underspend. It is not the case that the money will not be spent. The issue is the timing of the spend, which is something that is perhaps missed in some of the media reports.