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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

Budget Scrutiny 2024-25

Meeting date: 20 February 2024

Liz Smith

Many people would want to see that evidence being used as the basis for the decision making. If that evidence is not being compiled until after the decisions are made, it puts the Scottish Government in quite a difficult situation. We have seen the reactions from the business community, in particular, and many people feel that the evidence in relation to the changes that have been made is not being compiled. There is a great worry that some of the behavioural changes that will happen could be detrimental to the economy.

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 20 February 2024

Liz Smith

I will come to retail in a minute. Were there people in the business community who were supportive of the Scottish Government’s tax changes?

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 20 February 2024

Liz Smith

This will be my final question, cabinet secretary. On that point, the Scottish Retail Consortium has said that, according to the budget document, the tax, should it come in,

“is about plugging a shortfall in the devolved finances”

but the Scottish Government is now putting it forward as a tax that would be “hypothecated for public health”. In fact, you have just mentioned its title—I think that you said that it is a public health supplement.

Can we just get this clear? Is it the intention to bring in this tax as part of a public health agenda, or is it simply about trying to plug the big black hole in the Scottish Government’s finances?

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 20 February 2024

Liz Smith

The business community has, almost universally, not been supportive of the changes because—

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 20 February 2024

Liz Smith

Of course they are, but they are also the ones who can stimulate economic growth.

We received a submission from the Scottish Retail Consortium. It said that it was absolutely flummoxed as to why retail in general, and one sub-sector of retail in particular, has been “singled out” for the potential business rate surtax, which is unfair and inequitable. Will you comment on that?

Finance and Public Administration Committee

Budget Scrutiny 2024-25

Meeting date: 20 February 2024

Liz Smith

In your response to paragraph 41 of our report, you are clear that the move to the five-band system had

“a relatively negligible impact on the size and growth rate of the economy in the short-term.”

What long-term analysis has the Scottish Government done on the basis of the information that the SFC has provided and other financial information?

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Liz Smith

Therefore, that work is not determined by external factors so much as by what is going on in terms of Scottish Government policy. Is that correct?

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Liz Smith

If there are on-going decisions to be made through co-design, as the financial memorandum says, how are we able to scrutinise the costs of that on-going co-design if it has not happened?

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Liz Smith

I associate myself with Michelle Thomson’s remarks, and indeed with the comments of Mr Greer, Mr Halcro Johnston and Mr Mason, because they have all, in their different ways, exposed a lot of the uncertainty that you, Mr Kerr, have admitted exists.

This is an important bill, especially for the support of rural Scotland, which has been at the difficult end of a lot of considerations in recent times. If you were in our shoes as members of the committee, would you accept the financial memorandum?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Liz Smith

I was grateful to hear your comment that you are open to having further discussions about a finance bill. Have such discussions taken place within your portfolio, or have they gone further up the scale to Cabinet?