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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 4 May 2021
  6. Current session: 13 May 2021 to 28 December 2025
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Displaying 4060 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Kenneth Gibson

One thing that seems to have had a major impact on finances is that the finance and local government portfolio is receiving an additional £204.3 million, of which £144 million relates to local government employer national insurance contributions.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

I call Michelle Thomson, to be followed by Michael Marra.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

Your view is that it is not.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

Thank you. We have a few more questions, but we have another panel to hear from, so I will not hold you back. I thank you very much for your evidence this morning. It has been very helpful.

We will take a break for a couple of minutes to allow for a change of witnesses.

12:13 Meeting suspended.  

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Kenneth Gibson

We get that answer every year—that there is policy here and delivery there. Surely, the policy is where the delivery is. It seems to me ludicrous, frankly, that every year we get this huge shift. It distorts the budget line. I plead again for the Scottish Government to rethink that; otherwise, we will be asking the same questions ad infinitum. It does not seem sensible to me.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Kenneth Gibson

Sorry to cut across you, minister, but if the funding is for delivery in one area, that is really where the policy lies. It is a bit of a mirage to suggest that the budget is ever in health and social care if it is always going to be transferred. The Government’s policy is clearly to transfer the funding every single year to where it is being delivered.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 11 November 2025

Kenneth Gibson

You also said in your submission that you

“welcome the exclusion of islands in Section 5(d). However, Scottish Government regulations on local business taxation have already acknowledged that some rural mainland areas, such as Knoydart, Scoraig, and Cape Wrath, face similar levels of inaccessibility and challenges as island communities.â€

Knoydart can be reached only by boat, for example.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Kenneth Gibson

There has been a lot of talk in the media about the alleged £1 billion underspend. Do you want to talk us through the Scotland reserve? I understand that £566.7 million has been carried forward. That represents about 79.5 per cent of the cap last year, falling slightly to just under 76 per cent this year.

09:45  

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Kenneth Gibson

The Scottish Parliament information centre has provided us with some information on portfolios. Earlier, we talked about how money gets transferred from the same budgets to the same budgets each year. If we compare the position when the Parliament passed the budget with the position now, we see that the finance and local government budget has increased by 9.9 per cent, whereas the education and skills budget has decreased by 8.7 per cent. Other variations are smaller than that—for example, the health budget has increased by 0.1 per cent. The fact that there are such huge variations does not reflect well on the budget process. I have heard what you have said about cross-portfolio working, but surely more must be done to ensure that the budget that is passed by the Parliament is, wherever possible, what is delivered across the financial year.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 11 November 2025

Kenneth Gibson

Indeed. Next year, the transfer is going to be £250 million or £300 million. If that money was in the relevant budget, and only £5 million or £10 million had to be moved one way or the other, that would not be the same as having to move such a large sum.

Discretionary housing payments will always be roughly the same amount—they are usually about £75 million or £80 million. Next year, they might be £85 million. We know that the Government will not spend less than £75 million on DHPs next year, so why not just have that money in the local government portfolio to start off with?

The transfer to education and skills for the training of nursery and midwifery students is £49.3 million. If there was £45 million for that in the education budget, members would have a clearer view of what was happening in that area. If you had to move a few per cent here or there, that would be fair enough.

Including the money in the portfolio in which it is spent would present a much clearer and more accurate picture of the budget, not just to parliamentarians but to the wider public.

I thank the minister for his responses to our questions. We now move to item 2, which involves formal consideration of the motion on the instrument. I invite the minister to move motion S6M-19303.

Motion moved,

That the Finance and Public Administration Committee recommends that the Budget (Scotland) Act 2025 Amendment Regulations 2025 [draft] be approved.—[Ivan McKee]

Motion agreed to.