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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 24 June 2025
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Displaying 1208 contributions

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Finance and Public Administration Committee

Subordinate legislation

Meeting date: 17 January 2023

Liz Smith

For clarity, when is that likely to be?

Finance and Public Administration Committee

Subordinate legislation

Meeting date: 17 January 2023

Liz Smith

Finally, I will pick up on the convener’s point that there are some inconsistencies in this approach. It is unfortunate that the reform to the additional dwelling supplement issue is happening at the same time as the review; it is almost a case of putting the cart before the horse. You are undertaking a review process, so would it not have been better to do it the other way round?

Finance and Public Administration Committee

Subordinate legislation

Meeting date: 17 January 2023

Liz Smith

I understand the point about raising tax revenue. It is incumbent on all parliamentarians to recognise the importance of that. However, the proposed legislation will result in a lot of unintended consequences that have not been thought through. I find that pretty difficult, because such issues are important to the future of Scotland. On that basis, I will abstain on the vote.

Finance and Public Administration Committee

Budget Scrutiny 2023-24

Meeting date: 10 January 2023

Liz Smith

What will restructuring of the SHRC office involve?

Finance and Public Administration Committee

Budget Scrutiny 2023-24

Meeting date: 10 January 2023

Liz Smith

Convener, if it is all right with you, it would be important to get that additional information on the public record. Could Mr Carlaw produce that in due course? That would be fine.

Finance and Public Administration Committee

Budget Scrutiny 2023-24

Meeting date: 10 January 2023

Liz Smith

We will have to disagree on that point. Some commentators—

Finance and Public Administration Committee

Budget Scrutiny 2023-24

Meeting date: 10 January 2023

Liz Smith

As I say, we will have to disagree on that point.

Over the past five years, Scottish income tax policy has diverged from the rest of the UK’s tax policy because of the Parliament’s new powers, so the Scottish Government has been able to generate additional revenues. However, the potential additional spending power has been partially offset by weaker growth in income tax per head, and, as you admitted this morning, by weaker economic performance in Scotland—the UK economy has been weak, but the economy in Scotland has been weaker. What specific economic policies should be prioritised to ensure that productivity in Scotland is enhanced?

Finance and Public Administration Committee

Budget Scrutiny 2023-24

Meeting date: 10 January 2023

Liz Smith

That is a helpful list. One thing that you did not mention but that I have heard you rightly mention in the chamber previously is the demographic concern. You are right that the size of the working population in relation to the total population is a major concern.

I want to ask about taxation policy, particularly for people in Scotland who are earning around ÂŁ27,850 or above, who are paying a higher rate of tax than those in the rest of the UK. We have talked a little about behavioural change. Are you concerned that any of those who are middle to upper earners will feel that Scotland is perhaps not the most attractive place in which to live and work and to invest?

Finance and Public Administration Committee

Budget Scrutiny 2023-24

Meeting date: 10 January 2023

Liz Smith

Mr Swinney, I will start my questions with a point of clarification. In November, the First Minister wrote in the Financial Times:

“The budget of the Scottish government, for example, is worth £1.7bn less than when it was set in December as a result of inflation”.

I have heard you agree with that figure in the chamber. The First Minister added:

“yet we have not received a single additional penny from the UK government.”

Do you agree that you

“have not received a single additional penny from the UK government”?

Finance and Public Administration Committee

Budget Scrutiny 2023-24

Meeting date: 10 January 2023

Liz Smith

Can you explain why you think that that is true, when the Scottish Fiscal Commission outlined extensive Barnett consequentials for 2021-22 and for 2022-23? I think that the current figures are something like ÂŁ447 million.