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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 24 December 2025
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Displaying 4060 contributions

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Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 9 September 2025

Kenneth Gibson

Do any of our guests want to pick up on that?

11:30  

Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 9 September 2025

Kenneth Gibson

Your answers have been very good and also very coherent.

I will go back to an issue that you touched on. In the health service the problem is that demand always exceeds the supply of resources, by which I mean both people and money. There are often arguments about, for example, whether £50,000 should be spent on a cancer-busting drug that might give a patient only a year of life, or three months of good-quality life, or whether that money should be spent on providing 10 operations, doing coronary artery bypass grafts or taking other simple, straightforward measures. How is Public Health Scotland working to address that? Such situations can be very emotional. To someone who has a relative with cancer, a drug that could give them an extra year of life will be all important. However, the NHS has to look at other potential considerations.

Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 9 September 2025

Kenneth Gibson

One of the issues with spend to save is that you have to have the money to be able to say, “Let’s take that away from existing services to invest it long term.” There is an issue about the gap that we have, which is £2.1 billion in capital and £2.6 billion in resource as things stand over the next five years.

Dave Moxham, you are suggesting that taxes should be increased and you said in your paper that there should be a tax review. For example, you said:

“Taxing wealth in the short-term via a focus on particular categories of wealth, while exploring options to tax net wealth. Making polluters pay... Scrapping or re-designing tax reliefs.”

You have already mentioned the small-bonus scheme and replacing the council tax. Can you elaborate on that a bit more?

The issue, of course, is that there is resistance at UK level. Jonathan Reynolds, for example, who was business secretary until last week, said that it was just plain “daft”. Eight of the 12 countries that have brought in wealth taxes have since removed them because they do not feel that they bring in the revenue.

There is also an issue about behavioural response. Some sectors such as finance and engineering have said that they cannot attract the people to Scotland that they would like to because we already have higher tax levels. Can you elaborate more about how such taxation would be delivered?

Finance and Public Administration Committee

Scottish Fiscal Commission (Appointments)

Meeting date: 9 September 2025

Kenneth Gibson

The next item is evidence taking on two nominations for appointment to the Scottish Fiscal Commission. As members will be aware, the Cabinet Secretary for Finance and Local Government recently wrote to the committee, nominating Dr Eleanor Ryan and Justine Riccomini as SFC commissioners. Members have received copies of the nominees’ CVs and the personal specification for the roles, and we will take evidence first from Dr Ryan and then from Ms Riccomini. We have around 50 minutes for this item.

I welcome Dr Eleanor Ryan to the meeting. First, Dr Ryan, I congratulate you on your appointment, subject to parliamentary approval.

I note that in paragraph 10 of your statement you say that your consultancy business depends heavily on effective communication. Does that extend to having submissions with fonts of sufficient point size that you can read them? One of the concerns that I have about your submission, and that of your fellow applicant, is that the writing is so tiny that, short of a magnifying glass, I would not have been able to read it. I had to get the clerks to increase the point size. It might seem like a minor point, but it is certainly significant.

I bet that you did not think that you would be asked that.

Finance and Public Administration Committee

Scottish Fiscal Commission (Appointments)

Meeting date: 9 September 2025

Kenneth Gibson

So, as well as bringing your obvious abilities to the role, you are looking at how, perhaps, you can broaden the Fiscal Commission’s outlook. Obviously, the commission has a specific remit, but do you feel that, even within that remit, the commission is allowed to explore new areas of work?

12:15  

Finance and Public Administration Committee

Scottish Fiscal Commission (Appointments)

Meeting date: 9 September 2025

Kenneth Gibson

In the past year or two, the Scottish Fiscal Commission has expanded some of its area of work and has produced important documents such as those on long-term fiscal sustainability and climate change. Are there any new directions that you feel that you could take the Scottish Fiscal Commission in, to do something in another area of work or with a new focus?

Finance and Public Administration Committee

Scottish Fiscal Commission (Appointments)

Meeting date: 9 September 2025

Kenneth Gibson

Well, she is not going to say that it is bad—come on, John.

Finance and Public Administration Committee

Scottish Fiscal Commission (Appointments)

Meeting date: 9 September 2025

Kenneth Gibson

So you were there a whole month then, yes?

Finance and Public Administration Committee

Scottish Fiscal Commission (Appointments)

Meeting date: 9 September 2025

Kenneth Gibson

Ross Greer is next.

Finance and Public Administration Committee

Scottish Fiscal Commission (Appointments)

Meeting date: 9 September 2025

Kenneth Gibson

Okay. Thank you, Ross, and thank you, Ms Riccomini. Do you have any further points that you want to make to the committee before we wind up?