Skip to main content
Loading…

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.  

Criathragan Hide all filters

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 7 November 2025
Select which types of business to include


Select level of detail in results

Displaying 1594 contributions

|

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

Ross Greer

Good afternoon, cabinet secretary. You said—either in your opening remarks or in one of your initial answers to the convener—that the Government’s goal is for every pound to be invested in the most productive way, but I struggle to accept that in the light of the examples that I have raised with you previously, the most obvious of which is the small business bonus scheme. The premise of that scheme is that it is appropriate to spend in the region of £0.25 billion giving support to small businesses in the form of tax relief. Three years ago, the Government commissioned an independent review of that scheme, and the Fraser of Allander Institute could find no evidence that it had had positive economic outcomes. Is that £0.25 billion being spent in the most productive way?

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

Ross Greer

That reminds me of John Mason’s line of questioning about whether to take money out of hospitals to put it into areas such as housing. We know that that would create long-term health benefits, but no one wants to defund hospitals at the moment.

To pick up on some of what Craig Hoy said about the impact of UK Government decisions, I am interested in looking not at the spending side but at the tax side. In the past couple of weeks, the Treasury has continually briefed that it is looking at what could be really significant changes in England’s tax system, particularly in relation to stamp duty and council tax. One option that has been mooted is to replace both of those taxes with a new, combined tax. Any change on that scale would have a significant impact on Scotland, so I am interested in whether the fiscal framework, as it currently stands, could cope with significant tax reform that affects England and the rest of the UK but does not affect Scotland. Would any change on that scale immediately necessitate reopening and reforming the framework itself?

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

Ross Greer

There is no neat distinction between that and preventative spend, which is often the most impactful thing.

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

Ross Greer

The MTFS sets out four broad categories for spending. You have already covered quite a bit around public service reform and efficiency. The other two categories are about increasing the value and impact of public spend and preventative spend, which has been a perennial issue that we have discussed with you before.

I have a two-part question on increasing the value of public spending and preventative spend. Looking back at recent MTFSs, have you seen any trajectory of improvement in how the Scottish Government approaches maximising value for public money in its spending and preventative spending? Looking ahead, do you have any evidence that the Government has clear plans to improve its score on both of those counts?

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

Ross Greer

I agree.

12:45  

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

Ross Greer

I am glad to hear that. This is a discussion for another time, and we have talked about it before, but I do not think that it is appropriate that, for example, shooting estates that are owned by some of the wealthiest people in the world benefit from the small business bonus scheme, when there are many genuine small businesses in Scotland that require more support.

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

Ross Greer

Thank you.

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

Ross Greer

One specific thing beyond the briefing—the UK Government has consulted on it and the direction of travel is clear—is not the abolition or replacement of landfill tax but the significant reform of having a single rate for it. Have you modelled any impact from the proposals that are in the UK Government’s consultation?

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

Ross Greer

I was proud to vote for all those budgets and proud that my party collaborated with yours on them. We have made significant progress compared with the rest of the UK, but all the efforts that we have made so far have got us only to this point, where the top 2 per cent own more than the bottom 50 per cent. Clearly, there is a need to go further. I am looking for a sense of what the Scottish Government thinks those next steps are.

Finance and Public Administration Committee

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

Ross Greer

I appreciate that. I was not specifically heading to a wealth tax proposal, although I agree with everything that you said about the support for it in principle and the practical challenges of implementing it. However, I take it from your answer that the Scottish Government is not satisfied with the current levels of wealth inequality in Scotland.