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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 13 March 2026
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Displaying 1479 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Liz Smith

I am interested in that because, as you will recall, in paragraph 73 of this committee’s report on the budget we expressed our disappointment that there was not more detail about this very issue, particularly when it came to measuring the value of universal payments. In replying to that criticism, the Government said:

“the Scottish Government is developing its approach to public value”,

which

“will embed a framework for understanding spending proposals”.

That was the Scottish Government’s response.

This time last week, I asked Professor Graeme Roy whether he was aware of what that framework was. He said:

“I am not aware of it.”—[Official Report, Finance and Public Administration Committee, 20 January 2026; c 25.]

Can you provide us with some detail on what that framework is?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Liz Smith

I am interested in the Scottish one. Let us not forget that the Scottish Fiscal Commission has had to come up with some of its own figures in contrast to what the Scottish Government has been saying. The Scottish Government has said that there is a 6.6 per cent real-terms increase in the education budget, but the Scottish Fiscal Commission has said that it is a 0.8 per cent real-terms increase. The Scottish Government has said that there is an 8.9 per cent real-terms increase in the housing budget, but the Scottish Fiscal Commission has said that it is a 3.9 per cent real-terms increase.

Finance and Public Administration Committee [Draft]

Scottish Fiscal Commission

Meeting date: 27 January 2026

Liz Smith

You will be starring in it.

Finance and Public Administration Committee [Draft]

Scottish Fiscal Commission

Meeting date: 27 January 2026

Liz Smith

During the past two years, you have very successfully worked to simplify the explanation of the budget through blogs, better diagrams and so on. Have you had a good response to that? Is there positive feedback that it is helping?

Finance and Public Administration Committee [Draft]

Scottish Fiscal Commission

Meeting date: 27 January 2026

Liz Smith

Will that continue? In the autumn, when the Parliament in the new session is embedded, there will be more training on the budget. Will that be extended to parliamentary staff as well as to new MSPs?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Liz Smith

But given that there is concern—which this committee has expressed not just this year but for several years now—that it is absolutely critical to have transparency in times of difficult circumstances, is it not something that the Government would choose to provide more detail on than we currently have?

The Scottish Fiscal Commission made the point that, if you compare the current Scottish spending review to what was produced in the 2011 spending review, we are not getting nearly enough of the budget line 3 spending requirements. It is therefore very difficult for us, as a committee that is supposed to be scrutinising the finances of the country, to know exactly where the most productive policy engagement is and where the Government would be perfectly in order to deprioritise, because the outcome is not so good. Is that not fundamental to the process of budget making?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Liz Smith

Never mind the measures in the budget; overall, considerable concern has been expressed about how the Scottish Government delivered it, and there has also been the analysis of our experts.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Liz Smith

I have a question about the prioritisation or—perhaps just as important—the deprioritisation of Scottish Government spend. It relates to paragraph 54 in the committee’s report, in which we said that we sought clarity

“on which areas of spending are being prioritised and deprioritised.”

That was on the back of comments from Audit Scotland, which was also looking for a bit more clarity on that.

Obviously, we have our bigger ambitions about tackling climate change, child poverty and economic development. However, it is very hard to see in the budget exactly which policies will deliver improvement in those areas. Do you agree with that concern and, if so, what extra information would you like from the Scottish Government?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Liz Smith

Except that the committee has asked for it.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Liz Smith

I think you were in the room when I asked the previous panel about social security. Those questions were about the committee’s concerns that we are not getting sufficient detail about the rate at which social security spend is increasing as result of specific policies, and that we need much better information about the effectiveness of that spend. Does that also concern you?