← LEADERSHIP TERMINAL

UK PARLIAMENT · FORMER

Ivan McKee

Scottish National Party · Scotland

IN THEIR OWN WORDS

We understand that the SPSO assesses complaints to identify how they should be prioritised. The SPSO prioritises cases where a complainant is vulnerable or the matter is assessed as urgent and ongoing. The SPSO keeps people who are affected by delays informed. In 2024-25, the SPSO reduced the number of open cases by 15 per cent.

MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

As part of our programme of public service reform, we are embedding openness, transparency and accountability into how services are designed, delivered and improved. Our next open Government action plan will set out an anti-corruption strategy and plans for improving public participation in decision making.

MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

Will he agree to meet me and other members from across the chamber to discuss how we might work together to provide legal support for the Nolan principle of integrity in public life? Ivan McKee: I am very happy to meet the member to discuss that further. Such issues are hugely important to the Government.

MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

How bad does the situation have to get before a full investigation is made? Ivan McKee: That would be a matter for the Parliament, not the Government. As an organisation, the ombudsman rightly sits separate from the Government.

MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

More than £300 million has been saved through more efficient procurement in the past two years and we are projecting savings of more than £50 million through the rationalisation of estates—13 core Scottish Government buildings have been closed in the past three years and there are more to follow.

MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

I am delighted to open this afternoon’s debate on public service reform, which I believe will be the defining task of this session of Parliament.

MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

The complete record

Every one of 658 lines we hold for Ivan McKee, in date order, each linked to its source. Free to read, in full, without an account. Page 13 of 14.

  1. Will the Deputy First Minister commit to look again at the form of the levy and what it encompasses and speak with councils about a potential pause on introduction while that happens? Ivan McKee: I am obviously not the Deputy First Minister, but I shall answer the question as best I can from my lowly position. The responsibility for implementing and taking forward the consultation lies with local authorities—in this case, Highland Council. I encourage the member and all the businesses that have engaged with him and others to engage with the consultation process as it proceeds.

    MEETING OF THE PARLIAMENT, 2025-02-05 · READ THE OFFICIAL REPORT

  2. Tim Eagle: Let me share a few brief samples of the many emails that I have received on the issue: “This levy will decimate campsites in the Highland region”, “We are already trying to compete with free, and we are losing”, “Motorhomes are parking up in every lay-by and car park that you can imagine, sometimes right outside the gates of a campsite”, “The proposed implementation of the visitor levy in Scotland is complex, burdensome, discriminatory and without precedent in Europe” and “It will potentially push small businesses above the VAT threshold”. Constituents of mine, and the Deputy First Minister’s, are concerned about the issue. I am not even trying to be political; the levy is genuinely scaring small businesses, which are vital to our and other regions.

    MEETING OF THE PARLIAMENT, 2025-02-05 · READ THE OFFICIAL REPORT

  3. Councils that are planning to introduce a visitor levy are required to establish a visitor levy forum with membership from businesses to provide views on the scheme. In addition, the Scottish Government has been liaising with VisitScotland on re-establishing the expert working group. That will provide a national forum for business and stakeholders to reflect their views and advise on approaches to handling implementation. The Scottish Government will conduct a full review of the operation of the 2024 act within three years of the introduction of the first scheme.

    MEETING OF THE PARLIAMENT, 2025-02-05 · READ THE OFFICIAL REPORT

  4. We work through the detail of what is in front of us in any given year. Craig Hoy: How are you going to balance it?

    MEETING OF THE PARLIAMENT, 2025-02-04 · READ THE OFFICIAL REPORT

  5. Perhaps there is a dividing line between those who can add up, such as a Government that has balanced its budget for every one of its 18 years, and those who cannot, such as a Tory party that talks about tax cuts at the same time as asking for more spending and which thinks that using the magic word “growth” gets it out of any trouble in that regard. Craig Hoy: Will the member take an intervention? Ivan McKee: I will give way to Craig Hoy. I hope that he is not just going to say “growth” and then sit down again. Craig Hoy: I thank the minister for giving way. In December, the Scottish benefits bill was running at £5.3 billion a year. By the end of this decade, it will be £8.8 billion a year. How is he going to make those sums add up? Ivan McKee: Let us be clear. This Government has balanced its budget every year.

    MEETING OF THE PARLIAMENT, 2025-02-04 · READ THE OFFICIAL REPORT

  6. Ivan McKee: It is the same old, same old— absolutely right. Alexander Stewart asked for more funding for local government, despite the fact that there has been a £1 billion increase in local government funding. During the debate, the cabinet secretary reminded me that we did not hear Craig Hoy ask once for more local government funding during the negotiation process. There is a strange disconnect between Tory front benchers and back benchers. Maybe that is the dividing line that Craig Hoy was talking about. Ross Greer spoke about a dividing line between those who are focused on delivery and those who see the process as a performative stage show or pantomime, perhaps, grabbing cheap headlines without focusing on delivering for the people whom they are supposed to represent.

    MEETING OF THE PARLIAMENT, 2025-02-04 · READ THE OFFICIAL REPORT

  7. We are moving forward with a summit of public body leaders in the middle of February. Following that, we will publish a strategy that will be agreed with that body of public service leaders as we work on the issues that need to be delivered for there to be a real reform agenda. We will make sure that we get real value from the Government’s spend on public services, focusing on prevention upstream and ensuring that there is real collaboration and integration across those services. I very much look forward to that work and to the committee and others contributing to that agenda. I turn to the contributions from the Conservative members. Back bencher after back bencher stood up and asked for more funding, while there were resolute calls from front benchers for tax reductions. Kenneth Gibson: Same old same old.

    MEETING OF THE PARLIAMENT, 2025-02-04 · READ THE OFFICIAL REPORT

  8. Labour is too focused on what it calls the non-dom community and on looking for good ideas from Nigel Farage’s agenda to be able to take the negotiations seriously and deliver what this Government is taking forward. At first, I was slightly perplexed by Kevin Stewart’s contribution. I wondered who the four bears were, why there were four of them and why they were all waving different coloured flags, until I realised that he was saying “forebears” rather than “four bears”. He was talking about the Labour Party moving from a red flag to a white flag—on reflection, it was a very apt contribution. In his contribution on behalf of the Finance and Public Administration Committee, Kenny Gibson talked at length about the need for the public service reform agenda. He can rest assured that the Government takes that agenda very seriously.

    MEETING OF THE PARLIAMENT, 2025-02-04 · READ THE OFFICIAL REPORT

  9. Ivan McKee: To be frank, I hear more soundbites, but no substance at all. It is just change, change, change. Michael Marra talks about the need for reform, but unfortunately, other Labour members did not get the memo. Pam Duncan-Glancy railed against calls for restructuring of services or recruitment freezes. She was really talking against the call from members on the Labour front bench for a public service reform agenda. On the other hand, Mark Griffin came up with a list of things that he would like to have seen in the budget. All I can say is that it is a real shame that he was not the lead negotiator for the Labour Party. The party might have come away with something as a consequence, rather than the nothing that was delivered from its discussion with the Government.

    MEETING OF THE PARLIAMENT, 2025-02-04 · READ THE OFFICIAL REPORT

  10. Is it the short change that we have seen from the UK Labour Government regarding its behaviour on the winter fuel payment, the two-child cap and the women against state pension inequality—the WASPI women? Is that the change that we are talking about, or is it the loose change of Scottish Labour rattling about, not quite sure of its direction or its purpose? Members on the Labour front bench talked about the need for— Michael Marra: Will the minister give way? Ivan McKee: Indeed. Michael Marra: I appreciate the minister giving way. Surely the kind of change that we need is a plan to get one in six Scots off a waiting list, re- operationalise our NHS and get it back to being fit for purpose to help the people of Scotland, as opposed to the continued decline that we see under this Government.

    MEETING OF THE PARLIAMENT, 2025-02-04 · READ THE OFFICIAL REPORT

  11. I thought that Emma Roddick made a very thoughtful contribution. Her analysis of why Scottish Labour is abstaining—something that has been perplexing us for a number of weeks—puts it down to the party’s complex relationship with and inability to break free from the behaviour and policies of the UK Labour Government. She identified Scottish Labour as being both “aimless” and “pointless”. In that context, it was interesting to hear Michael Marra’s contribution and his calls for “change”, “a new approach” and “a new direction”. Indeed, members on the SNP benches were happily filling in and ticking off our bingo cards as the various buzzwords came from the Labour members. I think that every single speech had the phrase “a new direction” and I think that the vast majority also mentioned “change” and “new approach”. What kind of change?

    MEETING OF THE PARLIAMENT, 2025-02-04 · READ THE OFFICIAL REPORT

  12. I want to touch on some of the contributions that have been made this afternoon. There have been a wide range of speeches, from the thoughtful to the comical and everything in between. I will start off with Alex Cole-Hamilton and Ross Greer, who, in their opening speeches and, indeed in Ross Greer’s closing comments, gave long lists of the gains that they made by taking part in the budget process. That stands in stark contrast to other parties in the chamber—I will talk about them more later. I was taken by Ross Greer’s comments on the “consensus” that is a hugely important part of the Parliament and the fact that different parties worked together to deliver it. I was interested to hear him misquote Marx and Engels talking about the “spectre” that is or is not haunting Scotland, but that is a discussion for another day.

    MEETING OF THE PARLIAMENT, 2025-02-04 · READ THE OFFICIAL REPORT

  13. There is a significant boost to housing investment and capital projects that will stimulate growth, further steps to eradicate child poverty and create the best foundations for our next generation, and investment in the clean, green opportunities of a just transition. This budget also protects the social contract that is at the heart of this Government’s approach: continuing free prescriptions, ensuring that no Scottish student pays tuition fees, and providing access to free bus travel for almost 2.3 million people. Throughout this budget process, we have engaged closely with members from all parties to ensure that the budget reflects the diverse needs of our communities. This collaborative approach has allowed us to build a budget that delivers real value for the people of Scotland.

    MEETING OF THE PARLIAMENT, 2025-02-04 · READ THE OFFICIAL REPORT

  14. This is not just another budget; it is a clear statement of this Government’s priorities and of our values as a Government and as a Parliament. It is a budget by Scotland and for Scotland. At its heart, this budget is a plan for Scotland’s future. It addresses the immediate needs of our society while investing in the long- term priorities that will shape the future of our nation. This is a budget that includes measures to support businesses with the challenging trading environment. There is a real-terms increase in local government funding to better support local services and record investment to reform and improve the national health service.

    MEETING OF THE PARLIAMENT, 2025-02-04 · READ THE OFFICIAL REPORT

  15. We believe that this is a balanced and fair budget that will deliver on this Government’s priorities across all ministerial portfolios. I am confident that the budget will deliver for Scotland and I encourage all members across the chamber to support it next week. The Presiding Officer: I call Michael Marra to wind up the debate on behalf of the Finance and Public Administration Committee. 16:52

    MEETING OF THE PARLIAMENT, 2025-01-30 · READ THE OFFICIAL REPORT

  16. We are working very closely with our colleagues in local government on those programmes, which address how organisations across the public sector can work more efficiently and effectively together. We will continue to provide regular updates on that work to Parliament and the committees as we take it forward, as Liz Smith and others called for. I want to pick up on one or two other points very briefly. Edward Mountain referenced ScotWind. I reinforce the message that we are not using any ScotWind revenues to support this year’s spending. Those funds will be used only to support long-term net zero investments. On the issue of council tax reform— The Presiding Officer: I must ask you to conclude, minister. Ivan McKee: I will conclude, Presiding Officer.

    MEETING OF THE PARLIAMENT, 2025-01-30 · READ THE OFFICIAL REPORT

  17. We will continue to work constructively with public bodies to identify ways for them to co-operate more closely and be able to deliver more effectively for the people of Scotland as a consequence. Part of the work that we are taking forward is the invest to save fund. Audrey Nicoll commented on the effectiveness of such approaches in the justice portfolio. The details of that work will be provided shortly, but it will allow public bodies to co-operate, ideally across portfolios and with local government taking part in the programme, to spur on some of the initiatives that can shift spending to more preventative measures further upstream and allow the whole system to be more effective as a consequence. In the structural space, we will also take forward further work on the single authority model and the democracy matters programme.

    MEETING OF THE PARLIAMENT, 2025-01-30 · READ THE OFFICIAL REPORT

  18. The programme requires more joined-up services, removing duplication and making services more efficient and effective for service users and for the people of Scotland. A number of major programmes are already under way, including the Promise and the whole-family wellbeing activity that Karen Adam referenced; programmes in justice, which Audrey Nicoll referenced; and programmes in many other portfolios. Structural change has been called for. Colin Smyth spoke about how public bodies work together across the landscape and whether that is the most effective and efficient way to organise. We recognise that there might be a place for structural change, but we are very conscious that a big-bang approach to that can consume a lot of time, effort and resource and might not be the most efficient way to proceed.

    MEETING OF THE PARLIAMENT, 2025-01-30 · READ THE OFFICIAL REPORT

  19. Our key point is that we are looking for evidence. Ivan McKee: Absolutely. I am very happy to engage further with the committee on that. The work on efficiency continues. There will be enhanced recruitment controls within Government and across the wider public body landscape and more detailed scrutiny of public body budgets this year to understand and identify back-office costs and the potential for savings. However, the PSR programme is wider than that. Audit Scotland has called for more leadership and direction from Government. We take that seriously and are engaging extensively with public body leaders, as we will do on 17 February when we bring all the public body leaders together for a summit that will help to inform the PSR strategy that we will publish later this spring.

    MEETING OF THE PARLIAMENT, 2025-01-30 · READ THE OFFICIAL REPORT

  20. Liz Smith and others have asked for more information about how that programme is progressing. It is important to recognise that the public service reform programme is a process, not an event, and that there is a wide range of activities within that programme. We are focusing on the efficiency levers that we can pull, including more effective procurement, more effective use of estates, the use of digital and automation, shared services and so on, and significant savings of more than £200 million have already been delivered in the past two years due to the application of those principles. Liz Smith: Will the minister give way? Ivan McKee: I am probably very tight for time, so please be quick. Liz Smith: Does the minister agree with the committee’s recommendation of six-monthly updates on costs and on the savings that can be made?

    MEETING OF THE PARLIAMENT, 2025-01-30 · READ THE OFFICIAL REPORT

  21. Government does all that within fixed fiscal parameters and with limited borrowing powers, and it does, of course, balance its budget. Craig Hoy would do well to recognise that point when he talks about the challenges that we face. My gentle advice to him is not to give up the day job, because I do not think that he is cut out for a career in comedy. It is also important to recognise his comment about tax behaviour, which is factored into the SFC forecast and is something that the Government considers when we bring forward our fiscal proposals. We operate within fixed budgets, but we can, of course, ensure that we get best value and maximum impact from our spending. That point was made by Colin Beattie, and the public service reform programme very much plays into that space.

    MEETING OF THE PARLIAMENT, 2025-01-30 · READ THE OFFICIAL REPORT

  22. I will do my best to address as many issues as possible in those six minutes. Clearly, this is an important debate, for which I thank the Finance and Public Administration Committee. I also thank the committee conveners, a number of whom have raised detailed issues that will be picked up separately by the Government, as appropriate. Some broad themes have come out of the discussion. I think that all conveners who spoke mentioned the public service reform agenda and, as the cabinet secretary indicated earlier, I will focus my remarks on that. I recognise the budget’s focus on the Government’s four priorities of eradicating child poverty, growing the economy, tackling the climate emergency and ensuring that there are high- quality public services.

    MEETING OF THE PARLIAMENT, 2025-01-30 · READ THE OFFICIAL REPORT

  23. We estimate that public services here face a bill of more than £700 million as a result of that tax increase. The indications that we receive from Whitehall are that the funding that is forthcoming will be far short of what will be required to cover those costs. We are fully utilising the powers that the Scottish Government has granted to us under the current devolution framework to prioritise and fortify Scotland’s public services. The budget delivers on those priorities. I urge members to support the motion and the Scottish Government’s budget for 2025-26. The Presiding Officer: That concludes the debate on investing in public services through the Scottish budget. Decision Time 17:14

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  24. A significant number of very highly paid contractors who work in digital and information technology have been replaced by Scottish Government employees who deliver the same service, in many cases for less than half the equivalent contractor cost. That is the reason for that factor in the data. The Government is looking at the whole cost and we are considering where we can take out expensive contractors and deliver a service more cheaply in-house. In parallel, we are continuing to reduce the headcount in the core Scottish Government. In conclusion, it is important to recognise that the UK Government’s decision to increase employer national insurance contributions has caused great anxiety, uncertainty and concern across the wider public sector, as well as for businesses and charities.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  25. Craig Hoy: We found out this week that there are now 500 more senior civil servants in the Scottish public sector than there were two and a half years ago. Why? Ivan McKee: That is a good question, and I will answer it. The first point to recognise—which Craig Hoy did not talk about—is that, two years ago, the Scottish Government’s core workforce reduced by 0.5 per cent. Last year, it reduced by 2.5 per cent, and this year it will reduce significantly. We are continuing to reduce the core Scottish Government workforce. In answer to the member’s question about why there are more higher-paid civil servants in that cohort, he will find that the contractor workforce in the Scottish Government was reduced by almost half during that period.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  26. In response to Fergus Ewing’s intervention, I have identified many of the achievements that we have delivered in relation to financial return and other work that is happening across the programme. We have set out clearly our programme of public service reform to Parliament. There is a strong focus on the data, levers and workforce that will deliver efficiencies and better public services for the people of Scotland. To enable that work, we will deliver—within the budget, when Parliament votes for it—an invest to save fund in 2025-26, which will be supported by £30 million of funding and recognises the need to remove barriers, catalyse efficiency, improve effectiveness and carry out productivity projects as part of the reform agenda. We will continue to modernise and streamline public services to improve efficiency and outcomes.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  27. He talked about his generation, which is a reference back to “My Generation”, for those who can remember that far back. On the specific point that he raised on the differential in relation to hospice pay, that has been addressed in the budget. I am sure that, based on that, Paul Sweeney will be able to vote for the Scottish Government’s budget. As I said, not everyone got everything that they wanted, apart from one party, and I will come on to that in a minute. Everyone came forward with their asks and, through that negotiation process, we reached a conclusion. One party got everything that it asked for—the Labour Party, which asked for nothing and got nothing in the process, due to its decision to abstain on the budget. I am working hard with colleagues across Government and the wider public service to deliver public service reform.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  28. Some are standing up with a list of things that they have managed to achieve because they were part of the negotiation process and worked painstakingly and maturely to deliver on areas that were important to them and their constituents. Others have stood up and shouted into the wilderness about the things that they would like to have seen but did not achieve because they did not take part constructively in the process. [Interruption.] The Presiding Officer: Let us hear the minister. Ivan McKee: Pardon? The Presiding Officer: I was asking colleagues to ensure that we can hear you, minister. Ivan McKee: Yes—it is very important to listen to what I have to say in my closing remarks. Paul Sweeney’s contribution was very thoughtful and considered.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  29. We will continue that work at an increased pace. With regard to the specific issue that Fergus Ewing raised—and has raised more than once today—regarding vaccine delivery by NHS Highland, I know that my colleague the Cabinet Secretary for Health and Social Care is working hard on that, and I understand that the member will get a response on that specific issue very soon. The budget process has been a master class in negotiation skills, for better or worse. It has been interesting to see a number of members from across the chamber standing up today with lists of things that they would like to have seen in the budget. Those members can be divided into two groups.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  30. Fergus Ewing: The minister has mentioned increases in expenditure. Can he describe three reductions in expenditure from reform of public services, in particular in the NHS, and will he pursue, investigate and set a deadline for NHS Highland to deliver the promised return of vaccination services from the expensive, unsafe and unwieldy centralised system that it has provided for the past couple of years back to a better, safer and cheaper GP-led local service? Ivan McKee: I will say more about public service reform shortly, but I can indicate that we have saved more than £200 million in the past two years because of the steps that we have taken to make digital services and our estates footprint more efficient, to remove duplication across our public services and to automate public service provision where that is possible.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  31. There will be targeted investment in the college sector and continued support for college costs, and there will be greater flexibility regarding capital and resource funding for Orkney Islands Council. The Government is fully aware that lasting progress depends on co-operation between all parties in Scotland’s interests, and is pleased to say that, in the spirit of co-operation across Parliament, we will deliver a budget by Scotland, for Scotland. The process by which we arrived at this point has been interesting and instructive. We have seen parties across Parliament acting as they should by coming forward with considered proposals that reflect their priorities, and working through a series of meetings as we came together to do our best for the people of Scotland, as we should.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  32. As was outlined in the letter that was sent this morning by the Cabinet Secretary for Finance and Local Government to the Finance and Public Administration Committee, the details of amendments that are to be lodged at stage 2 have been shared. For the benefit of members in the chamber, and for the public, I am pleased to confirm the following key additions to the budget. There will be a pilot of a £2 cap on bus fares in a regional transport partnership area. There will be increased funding for nature restoration, and expanded eligibility for free school meals to include pupils in secondary school years 1 to 3 in eight local authorities. There will be increased investment in drug and neonatal services and strengthened support for hospices.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  33. As was outlined by the Cabinet Secretary for Health and Social Care, the budget will deliver a significant increase in funding for key public services, including health and social care, local government and education. We in the Scottish Government recognise that lasting progress can be achieved only through collaboration and with the support of as many members as possible across Parliament. That is why we are fully committed to working together with others to accomplish our shared goals. This Government has reached agreement with the Scottish Liberal Democrats, the Scottish Greens and, today, with Alba, to support the budget, which allows us to deliver on areas of shared priority and to ensure stability for Scotland’s public services.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  34. The debate has been interesting in parts, when members have recognised the sustained commitment by this Government to invest in our public services in order to better the lives of people across Scotland, and when they have recognised the importance of the 2025-26 Scottish budget in delivering that. The budget will invest in public services, lift children out of poverty, support the most vulnerable people in our society, act to address the climate emergency and support jobs and economic growth. In short, the budget brings hope to people. It will renew our public services and deliver a wealth of new opportunities in our economy.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  35. It is time to put an end to the Government’s culture of excuses and blame shifting. Scotland deserves better—better public services, better leadership and better value for hard-earned taxpayers’ money. 16:00

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  36. This Government has been in power since 2007 and has had every opportunity to deliver for the people of Scotland. Instead, we have seen 18 years of failure, record A and E waiting times— with the Government’s four-hour target unmet nationally since July 2020—and more than 10,000 children living in temporary accommodation despite repeated promises. There have been 21,965 drug and alcohol deaths since 2014, which is a damning indictment of the SNP’s so-called public health priorities. In education, Scotland’s once-proud reputation has plummeted. Our programme for international student assessment rankings for reading, maths and science are at an all-time low. The SNP’s legacy is one of decline. It has failed our NHS, our schools, our economy and the people of Scotland. I urge the Parliament to reject the SNP’s self- congratulatory narrative.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  37. Under the SNP, Scotland is now the highest-taxed part of the UK. Since the devolution of income tax powers, the SNP has imposed £1.4 billion in tax rises, and we will pay an additional £1.7 billion compared to our counterparts in the rest of the UK. What do we get in return? We get declining public services, failing infrastructure and an NHS in perpetual crisis. The Institute for Fiscal Studies has even suggested that the SNP’s tax policies may have reduced revenues as higher earners move their income or leave Scotland altogether. Let us not forget the SNP’s failure to grow our economy, which has cost Scotland an estimated £624 million a year. Instead of taxing Scots into oblivion, we should be growing our economy and delivering resources to our public sector.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  38. Sandesh Gulhane has spoken about the need for reform and about the reform that he does not want to see. Can he be specific about the sort of health service reform that he does want to see? Sandesh Gulhane: If the minister would care to read the paper I wrote, called “Modern, Efficient, Local”, he would see page after page of policy setting out exactly what we would do. It is not just incompetence; it is arrogance. The SNP ignored warnings from all quarters, barrelled ahead with a flawed plan and wasted taxpayers’ money in the process. It chose to chase headlines and political stunts when Scotland deserves better. Let me turn to the real cost of SNP mismanagement. We hear a lot from this Government about investment, but it does not tell us that that investment comes straight out of the pockets of hard-working Scots.

    MEETING OF THE PARLIAMENT, 2025-01-28 · READ THE OFFICIAL REPORT

  39. That the Parliament agrees that Carol Mochan be appointed to replace Mark Griffin as the Scottish Labour Party substitute on the Social Justice and Social Security Committee.—[Jamie Hepburn] The Presiding Officer: The question on the motions will be put at decision time. Decision Time 17:47

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT

  40. I ask Jamie Hepburn, on behalf of the Parliamentary Bureau, to move motions S6M-16115 and S6M-16116, on approval of Scottish statutory instruments; S6M- 16117, on committee membership; and S6M- 16118 on substitution on committees. Motions moved, That the Parliament agrees that the Electronic Monitoring (Use of Devices and Information) (Scotland) Regulations 2025 [draft] be approved. That the Parliament agrees that the Rehabilitation of Offenders Act 1974 (Exclusions and Exceptions) (Scotland) Amendment Order 2025 [draft] be approved. That the Parliament agrees that— Katy Clark be appointed to replace Daniel Johnson as a member of the Delegated Powers and Law Reform Committee; and Mark Griffin be appointed to replace Katy Clark as a member of the Social Justice and Social Security Committee.

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT

  41. Ivan McKee: We are taking forward an ADS review, which will conclude in April 2024, to address many of those matters— The Presiding Officer: Thank you, minister. I must ask you to conclude at this point. Ivan McKee: Finally, Presiding Officer, I need to make— The Presiding Officer: Finally, minister, I need to ask you to conclude in order to comply with our standing orders. Ivan McKee: On a point of order, Presiding Officer. I need to refer members to my entry in the register of members’ interests with regard to private rented property. The Presiding Officer: That might not be a point of order, minister, but it is now on the record. The question on the motion that has just been debated will be put at decision time. The Presiding Officer: The next item of business is consideration of four more Parliamentary Bureau motions.

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT

  42. We are supporting the emergence of a larger- scale PRS by maintaining the relief from ADS when six properties or more are acquired in a single transaction. That has repeatedly been highlighted as a positive differentiator for Scotland in our effort to support the emergence of a larger- scale build-to-rent sector. We recognise build to rent’s role as a mainstream housing delivery model that makes an important contribution to the broader housing market. I look forward to continuing our engagement with the sector on that matter. Members have also raised concerns about the potential impact of the tax, where difficult or exceptional circumstances might apply— The Presiding Officer: You must conclude, minister.

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT

  43. Although a range of factors, such as interest rates and general housing market performance, must be considered, I note that ADS transactions and revenue in 2023-24 were higher than was initially forecast. I recognise that the tax is just one factor that will be considered, but I am not aware of any systemic evidence that the ADS has had a significant detrimental impact on the availability of homes for rent in Scotland. The latest available data from the Scottish Landlord Register, for example, indicates that landlord numbers have remained relatively stable since the beginning of 2022, and that the number of properties that are available for rent increased over that period. However, we will continue to monitor the situation and consider all available data concerning the private rented sector.

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT

  44. I know that not everyone can—or wishes to—buy their own home or easily access affordable housing. We are committed to ensuring that the private rented sector in Scotland is an attractive and affordable option for those who make use of it. We are working to achieve that by ensuring that the sector provides good-quality homes through improved standards and effective regulatory systems. We also want to encourage investment in the sector, so I take those concerns seriously. Although I appreciate that the circumstances might be different, similar concerns were raised when the ADS was first introduced and again when the rate was increased to 6 per cent in 2022.

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT

  45. The Scottish Fiscal Commission estimates that it will generate an additional £32 million through ADS in the next financial year, thereby contributing to a forecast total for net ADS of £258 million. The forecast incorporates the SFC’s assumptions about the behavioural effects of the change, including the extent to which it will result in more main-market purchases by first-time buyers and home movers than would otherwise have been the case. Some members have raised concerns about the measure’s potential impact on the provision of housing for private rent. Although the stated policy intent of the increase is to support further opportunities in the main market, in particular for first-time buyers, I recognise the private rented sector’s importance in Scotland’s housing system.

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT

  46. The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc) (Scotland) Amendment Order 2024 increases the rate of the additional dwelling supplement from 6 per cent to 8 per cent, with effect from 5 December 2024. The increase is intended to further protect opportunities for first- time buyers and home movers by helping them to compete with buy-to-let investors and second- home owners. For example, someone who is purchasing a £200,000 property as an additional home will have to pay £16,600 more in tax than a first-time buyer would. The increase is also forecast to raise much- needed revenue at a time when public finances are under significant pressure.

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT

  47. However, we must recognise that collective action is needed, including across this Parliament. We all have a duty to end child poverty, and I urge members to support the budget to ensure that measures are in place to achieve that. The Deputy Presiding Officer: I will take a very brief supplementary from

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT

  48. Bill Kidd: As the minister may be aware, Save the Children has urged MSPs to back the Scottish budget for 2025-26 so that “children can benefit from the positive steps taken”, such as mitigating the cruel two-child cap. Does the minister agree that Opposition members across the chamber should listen to Save the Children and join us in voting through the budget so that we can continue this vital work to eradicate child poverty from Scotland? Ivan McKee: Yes, I absolutely agree with the member. The Scottish budget for 2025-26 is one of delivery and hope and continues to allocate more than £3 billion to actions that tackle poverty and the cost of living for households. The Scottish Government will continue to do all that we can within our powers, leaving no stone unturned, as we seek to eradicate child poverty.

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT

  49. Yes, we absolutely did. The Scottish budget for 2025-26 prioritises action to eradicate child poverty, outlining wide-ranging investment to support the priorities for the national mission, as set out in our programme for government. That includes continued investment in measures such as the Scottish child payment and increased investment to deliver more affordable homes and to expand the provision of free school meals to an additional 25,000 pupils. Importantly, we have also committed £3 million in 2025-26 to develop the systems required to mitigate the two-child limit, whose scrapping the Child Poverty Action Group estimates could lift around 15,000 children out of poverty in Scotland.

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT

  50. As the First Minister outlined in his speech this morning, our commitment to invest in the people of Scotland through delivery of social security is a critical part of that agenda. The Government will continue to focus on ensuring that we deliver financial stability and sustainability, and the work that we are taking forward will be articulated in our fiscal sustainability delivery plan. Members can rest assured that the Scottish Government has balanced our books every year for the past 17 years, and we intend to continue doing that. We will meet our commitment to deliver for the people of Scotland by ensuring that the budget is fiscally sustainable.

    MEETING OF THE PARLIAMENT, 2025-01-15 · READ THE OFFICIAL REPORT