Hansard

The Convener SNP

The next item is an evidence session with the Minister for Public Finance on the draft Budget (Scotland) Act 2025 Amendment Regulations 2026 on the spring bu...

The Minister for Public Finance (Ivan McKee) SNP

Good morning.As we approach the end of the financial year, the Scottish Government is, once again, on track to balance its budget. That demonstrates our robu...

The Convener SNP

Thank you, minister, for that and for the amount of detail that the Scottish Government provides for spring and autumn budget revisions—there are 186 pages i...

Ivan McKee SNP

I will do my best, but I may rely on my officials.I think that I am right in saying that the biggest of those adjustments relates to student loans. That is d...

The Convener SNP

It seems strange that it has been attached to the budget, given that it does not have any impact on it.

Ivan McKee SNP

Yes—if I were an accountant, perhaps I could give you a more technical explanation.

The Convener SNP

John Mason is an accountant, so he will explain it for us all.

Ivan McKee SNP

Follow the rules in that regard.

The Convener SNP

In your opening statement, you touched on the £252 million that is being held centrally within the finance and local government portfolio. Of that, you have ...

Ivan McKee SNP

Are you asking why it is not a round number?

The Convener SNP

It is a round number—well, the £200 million certainly is. There is potentially a £52 million carry forward, and I am wondering how that sum was arrived at.

Ivan McKee SNP

In terms of that year-end adjustment number, we always have to make an assessment of what the potential impact is. Those sound like big numbers, but they are...

The Convener SNP

It looks like a large sum of money, but it is barely a day’s resource expenditure for the Parliament when one thinks about it in those terms.The social justi...

Ivan McKee SNP

I have a couple of points to make. First, these numbers originally come from the Scottish Fiscal Commission, which makes its assessment of what we need to pu...

The Convener SNP

The amount for the Scottish child payment is £14 million less than was anticipated. Is that because, for example, the parents moved into a level of employmen...

Ivan McKee SNP

Again, those are forecast numbers from the SFC. They will be based on a range of different factors and assumptions, and those assumptions could change. The e...

The Convener SNP

The amount is about 3 or 4 per cent off the forecast. I wonder whether that is good news, in a way, if you think about it. If fewer people require the Scotti...

Ivan McKee SNP

That is one possible driver. We work hard to make sure that people are claiming the benefit, but underclaiming could be an issue. However, assuming that all ...

The Convener SNP

A lot of people would baulk at the fact that £24.7 million had to be provided for the additional costs incurred as a result of the United States presidential...

Ivan McKee SNP

We do not give up hope, and we will continue to press on that.

The Convener SNP

Not even by splitting the difference?

Ivan McKee SNP

We can continue to engage with the UK Government, but it has not been helpful in that regard. I find it an interesting situation, given that the Prime Minist...

The Convener SNP

Was the Vice-President not on holiday? It still cost us millions. Could you not ask him to go somewhere else—Majorca, maybe—the next time he fancies a visit,...

Ivan McKee SNP

I do not know what the Prime Minister discussed with the President, but I imagine that it was not just chit-chat and that international affairs were mentioned.

The Convener SNP

We have talked about the Scottish child payment and whether there might be good news in that regard. The number of claimants is not as high, which I would ho...

Ivan McKee SNP

I do not have all the detail on that, but I can get back to you if there are specifics that you want more information on. Clearly, there will be big projects...

The Convener SNP

I am not convinced that there has been a lot of speeding up going on. On the transport portfolio, the spring budget revision document says:“Ferry Services ha...

Ivan McKee SNP

I take the point. As I said, there will be specific reasons for that. If you would like more information, I could get that from transport colleagues.

The Convener SNP

Thank you. That would be helpful.I have just a few more questions, because colleagues are keen to come in.Funding for the climate action and energy portfolio...

Ivan McKee SNP

The offshore wind spending will be partnered up with private sector investment, and it is not always possible to have a complete assessment of that in advanc...