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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 18 August 2025
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Displaying 1222 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

I am not asking for a full list. In terms of public perception, the public see that certain building projects have had to be stalled. If there is unallocated money, I think that the question in the public mind will be to ask why that money is not being spent when there is obviously a very considerable tightening of the public purse?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

I understand that, minister. I think that you mentioned earlier that we always have the argument about underspend; there is not always good understanding about that. In this case, I think that questions will be asked because there is money that has not yet been marked as being for particular projects, or at least there is not—shall we say?—entirely full transparency about it. That is our difficulty in trying to explain it to the public.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

Will that give a little bit more certainty to the planning process for capital spending in the future? Will it be beneficial to the Scottish Government to work with increased flexibility?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

Okay. I will ask one final question, if I may, convener.

When it comes to capital investment, pressure on supply chains and greater inflation in the construction industry, for example, have obviously been among the difficulties for the UK and Scotland, recently. They have made things very difficult. Does the Scottish Government foresee those easing a little in its planning for big capital projects for the future?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

Absolutely. It is a very difficult area, because it is very hard to identify a lot of the bad behaviour. That is a really big issue. Any modelling that could be carried out on behavioural change would be very helpful, because that is what this is about, by and large.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

Liz Smith

As the convener has been discussing, the issue is about whether the measures that we have to deal with the problem are effective. I think that I am correct in saying there have been a couple of prosecutions in Scotland, but this is about the deterrent factor. What modelling has been done to demonstrate whether the measure will have a really big deterrent effect?

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 20 February 2024

Liz Smith

Cabinet secretary, in your response to paragraph 40 of our report, you said that, in relation to looking at the impact of tax policy changes on the wider economy, you have been using

“a range of evidence including: real-time economic data”

and

“formal evaluations”.

You give one example of a formal evaluation, which is the income tax evaluation of the 2018-19 reforms. Using the statistics that you have received, what are the other formal evaluations of behavioural change and the impact of tax policy change?

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 20 February 2024

Liz Smith

It is, of course, the decision of ministers as to what changes to make to tax policy.

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 20 February 2024

Liz Smith

I do not doubt that. It is the fact that that is not going to be compiled until after the decisions have been made that is the issue.

You also said that engagement with stakeholders, including some of those in the business community, has been very important. Who was it in the business community who was supportive of your income tax changes?

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 20 February 2024

Liz Smith

I am sorry, but I want to bring you back to the business rate surtax proposals that I asked about. We have received a detailed submission from the Scottish Retail Consortium that sets out somewhere in the region of seven or eight very serious objections to the surtax’s possible introduction. There are two things that I would highlight, the first of which is its bitter complaint that, when it came to the discussion about the new deal for business, the Scottish Government said that there would be “no surprises”. However, this has come as a complete surprise as an announcement without warning.

Secondly, the consortium has set out some pretty substantial concerns about behavioural change. On what basis have you modelled the surtax’s potential impact?