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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: 6 February 2024

Liz Smith

Thank you for that. In its submission, the Institute of Chartered Accountants of Scotland says:

“Historically we have found that generally speaking, awareness of Scottish taxes is not high in Scotland”—

I think that we know that—

“and there is a need for improvement of communications by the Scottish Government to ensure this improves, in line with the Scottish Government’s own Framework for Tax principles.”

We have heard quite a lot from Audit Scotland about the need for greater clarity and transparency on tax in general—what decisions have underpinned certain tax decisions, where the money is coming from and so on—so I think that the point that the convener and Michelle Thomson raised is a valid one. The idea of having a finance bill to improve that and to provide some extra clarity and transparency is quite appealing to this committee. I completely take your point that scrutiny of that would have to be done by Parliament, not just by specific committees, but we would be grateful if that discussion could go a wee bit further.

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Liz Smith

Can you explain why you think that it is acceptable when, as you have admitted, there are so many uncertainties in it?

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Liz Smith

Mr Kerr, when Mr Greer was questioning you, he quoted the section of the financial memorandum that says that the precise split of funding across the tiers is yet to be determined. The financial memorandum goes on to say that that work is

“a key component of the codesign work currently underway”.

Can you tell us about that on-going co-design work?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Liz Smith

In answer to the convener, you said that you are not able to provide timescales, should further amendments be needed. Might a number of adjustments need to be made or are you reasonably content that, should the order be agreed to, it will be effective in addressing most of the concerns that we have heard about?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 6 February 2024

Liz Smith

In relation to some of the concerns that have been put before the committee, will the Scottish Government have on-going discussions with the relevant groups individually about their concerns or is today the end of the matter for that discussion process, should we agree to the motion on the order?

Finance and Public Administration Committee

Agriculture and Rural Communities (Scotland) Bill: Financial Memorandum

Meeting date: 6 February 2024

Liz Smith

My point is that, if that work is controlled largely here in Scotland through the on-going co-design process—this is an issue that we have had in relation to other bills—how are we to interpret the on-going costs of the on-going co-design? How can we do that when we are not sure what the co-design will result in?

Finance and Public Administration Committee

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 January 2024

Liz Smith

In an answer to the convener, you said that you are absolutely certain that the economic benefits resulting from the bill will be far reaching, and that that will be important for delivering the care that you want to deliver in that better social care will improve people’s wellbeing, among other things. Did the Scottish Government measure what you considered the likely economic benefits would be in the previous iteration of the bill’s financial memorandum? Have you measured what you think those benefits will be from the planned changes to the bill?

Finance and Public Administration Committee

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 January 2024

Liz Smith

I understand that the principles are the same and that you have changed the mechanism for the delivery of those principles. My point, and what the committee is interested to know, is: if we want to scrutinise the new financial memorandum and the related costs of the bill, it is essential for us to understand what the costs will be—costs in a financial memorandum cannot be exact, but they can be well estimated—and the economic benefits that will be forthcoming from the bill. At the moment, it seems that we do not have any certainty about that at all, so it is very difficult for the committee.

Finance and Public Administration Committee

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 January 2024

Liz Smith

I have one final question. Where are we with the format for the national care board?

Finance and Public Administration Committee

National Care Service (Scotland) Bill: Financial Memorandum

Meeting date: 25 January 2024

Liz Smith

Was the feedback about relationships between you and co-design partners or did it relate to how the bill would work with regard to the different stakeholders?