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Chamber and committees

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 5 May 2021
  6. Current session: 12 May 2021 to 4 August 2025
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Displaying 1428 contributions

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Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

—the right place. We just have not had that. It is important that we have a protocol with the Treasury. That has been good for the flow of information more generally and an important improvement, which we value, but there is work to be done to rebuild a bit of confidence, to be honest.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

We were really clear with the tax advisory group about its role, what it would do and what it would not do. In considering areas of tax behaviour in a general sense, and in getting advice, it was clear that there were differing views in the room. For example, the STUC had a view on the role of tax and the tax burden that differed from that of some of the business organisations.

Those discussions were important. How can the public be made more aware of tax? That helps with people adhering to their tax liabilities. Some very important discussions and pieces of work were undertaken. However, the tax advisory group was never a group that would be consulted and asked about a specific rate of tax, because that would not be appropriate. The Parliament is the place that hears about the Government’s position on tax, not an advisory group. There would be a risk of the Government’s tax proposals being in the public domain before the Parliament heard about them, and I would be getting into some significant difficulty if—

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

Yes.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

Well, the GERS figures—

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

Let me just put on the record, convener, that the GERS figures are based on the current constitutional arrangements and all their constraints. They take no account of the levers that we would have as an independent country or, indeed, if we had additional economic levers. GERS demonstrates the constraints of the current constitutional arrangements very well.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

Is that in relation to what we should accept or should not accept from the Scottish Fiscal Commission?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

Before I come to that, I will say something further about your previous question. All the advice in the round—whether it is the factual advice that the SFC has given us, the options that have been put through internal processes or the work and advice of the advisory group—have led us to make the decision that we have, in order to provide certainty for the remainder of the current parliamentary session on any further changes to income tax. The result of all that was a decision that we had gone as far as we could. Others will disagree with that, but it was the balanced view that we came to in the light of all the evidence. We heard the range of views and that is where we, as a Government, landed.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

Yes, that remains to be seen.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

We are giving thought to how to involve the public more in that and make it a dynamic event, rather than something that is quite dry and just for people who are in that field. We are putting thought into that and the overall structure of how we might—

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

Shona Robison

It is something that we should not discount. The starting point is usually the baseline. For the obvious reason, so much of the devolved spend is tied up in parcels that are the big chunks of spend—health, local government and social security. If we took a zero-based budgeting approach to health, for example, we would quickly reach the position of saying that, in order to keep the service functioning, it requires this level of funding.

Does that mean that we should not ask ourselves some fundamental questions about the outcomes for the chunk of funding that goes to local government, health, social security and everything else? We should ask ourselves those questions. Previously, we have attempted to have challenge in the system on why we are spending money on something and on what it delivers. It is, however, quite difficult to start with a blank sheet of paper when you have systems that you must operate. People expect to receive services. There cannot be a pause on all of that, so there is some essential spend.