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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. Current session: 13 May 2021 to 14 February 2026
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Displaying 1422 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

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]

National Performing Companies (Economic Impact)

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]

National Performing Companies (Economic Impact)

Meeting date: 13 January 2026

Liz Smith

Good.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 13 January 2026

Liz Smith

The current ones.

Finance and Public Administration Committee [Draft]

National Performing Companies (Economic Impact)

Meeting date: 13 January 2026

Liz Smith

Need you ask? [Laughter.]

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

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]

Budget Scrutiny 2026-27 (United Kingdom Context)

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  

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 13 January 2026

Liz Smith

Just to be clear, the OBR is not being asked by the UK Government to do any analysis of possible changes to the structure of taxation. Is that correct?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 13 January 2026

Liz Smith

Thank you.

Finance and Public Administration Committee [Draft]

National Performing Companies (Economic Impact)

Meeting date: 13 January 2026

Liz Smith

It is just a—