A new inquiry into the affordability and sustainability of Scotland’s tax and spending plans has been launched. It is the first Holyrood parliamentary inquiry from the newly formed Finance and Public Administration Committee.
In particular, the investigation will assess the viability of the Scottish Government’s plans to bridge the anticipated £4.77 billion fiscal gap by 2029-30.
The Committee will also consider how the Government’s approach to taxation fits in with its wider plans to ensure the sustainability of public finances.
The Committee’s ‘pre-budget scrutiny’ inquiry is intended to influence the government’s budget preparations later this year.
A call for views is open now.
Finance and Public Administration Committee convener Clare Haughey MSP said: “Our first inquiry of the new parliamentary session involves asking fundamental questions about Scotland’s public finances.
“Are the government’s tax and spending plans affordable and sustainable? How will Ministers bridge the £4.77 billion fiscal gap that’s anticipated by 2029-30. And how will the government respond to inflationary pressures on the Scottish Budget, including in relation to the cost of living?”
“We’ll also want to look at how the Scottish Government should use its financial flexibilities – such as borrowing, bonds, the ‘mutual finance model’ and the Scotland Reserve – to manage budget pressures.
“Our job is to influence the government’s budget preparations and ensure Parliament has transparency on Scotland’s tax and spending plans.”
The committee has launched a call for views asking 11 questions to inform written evidence for its new inquiry.
The call for views opened on 29 June and runs until 14 August 2026.
