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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 26 April 2025
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Displaying 3162 contributions

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Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Kenneth Gibson

Thank you, John. Incidentally, I want to ask a question before I go to colleagues: when did pie charts become fan charts? They were always pie charts when I was at school. [Laughter.]

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Kenneth Gibson

Indeed. You mention towards the end of your report “the Finnish practice”, the “Committee of the Future” and the “Report of the Future” that it must produce.

You also say:

“If Social Security spending rises more quickly in Scotland then equivalent spending elsewhere ... then in the absence of significant borrowing powers, plans made by other departments will instead be disrupted.”

Do you think that there is an inability to deal effectively with annual pay rises? Is that also a major issue facing the Government? We have seen almost unrealistic pay suggestions—I will call them suggestions rather than anything else—of 3 per cent a year for three years being put into the budget. Is there any possibility or likelihood that such suggestions will be held to, or is there a strong possibility that the Government will once again have to bring out an emergency statement in the autumn because it will again be giving higher settlements than were set out in the budget that was passed in February?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Kenneth Gibson

Your point about loss aversion has been well made over the past two or three years, and I completely agree with your view on that.

Mairi, what is your view? Do you think that committees feel that they put in a lot of effort and do a lot of work for no real reward? Does the Scottish Government actually listen to committees? You write about this committee in your report, in which you say:

“The FPAC scrutiny of tax policy has succeeded in moving the conversation to net tax yields of income tax measures rather than static, which has been a really positive step and moves the discussion away from the unhelpful and unrealistic large numbers from static costings.”

You point out that this committee has had some influence on the budget, although not as much as we would like.

Are there any areas where subject committees have made a significant difference to how the budget is ultimately arrived at, or is it just about the Government getting politicians into a corner and putting them in a room to hammer things out until there is a majority for the budget?

11:00  

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Kenneth Gibson

Thank you for that. The first colleague to ask questions will be Liz Smith, followed by John Mason.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Kenneth Gibson

You have said:

“The OBR does not have any role in forecasting or scrutinising public spending decisions taken by the Scottish Government as part of the Scottish Budget process. However, it is an important part of the role we play in the UK Budget process and is area where we have significantly enhanced our approach over the past year.”

What impact, if any, has that had on UK budgetary decisions relating to Scotland?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Kenneth Gibson

You have talked about undertaking

“deeper analytical assessments of drivers of our devolved tax forecasts”.

Will you touch on a couple of those?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Kenneth Gibson

Okay. Thanks. Since 2022, you have introduced forecast evaluation analysis for your Scottish forecasts. How has that improved accuracy on your forecasts?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Kenneth Gibson

Colleagues might wish to explore that further. We could ask about hundreds of things, and I am sure that colleagues will dig deep.

A final question from me—what is the ideal time period for a spending review? For example, Mairi, you have said that

“Spending reviews should be shorter than a Parliamentary term, allowing for changes in policy priorities midway through it.”

What is ideal? Is it two or three years? What do you think?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Kenneth Gibson

The kind of induction that we get as ˿ is nothing whatsoever to do with the practicalities of examining the budget—it is all weird and wonderful stuff, I have to be honest. That is an important point that we might want to add to the committee’s legacy report about what we need to see happening. The Parliament will have lots of new members, given the number of retirements and, indeed, the outcome of the upcoming election.

Mairi Spowage, do you want to make any final points? Is there anything that you feel we have not yet touched on?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 22 April 2025

Kenneth Gibson

We need a Scottish version of Estonia’s X-Road, in my view. Craig Hoy is next.