Pre-budget scrutiny 2021-22 - call for views

As part of its pre-Budget 2021-22 scrutiny the Finance and Constitution Committee would welcome views on the impact of COVID-19 on the Scottish Government’s Budget 2021-22. In particular, the Committee would welcome views on the following –    

What should be the priorities in Budget 2021-22 in addressing the impact of COVID-19; 

How should Budget 2021-22 address the unprecedented levels of uncertainty and volatility in the public finances arising from the public health emergency in such a away that allows public bodies some certainty in planning and managing their own budgets; 

Given the ongoing uncertainty and volatility, what changes to the budget process both within government and parliament may be required to ensure sufficient transparency and Ministerial accountability in a rapidly changing fiscal environment; 

What are the risks to the Scottish Budget arising from COVID-19 having a differential impact in Scotland both in terms of the impact on the Scottish economy relative to the rest of the UK and the impact on public expenditure including devolved social security benefits relative to the rest of the UK; 

What are the implications for the Scottish Government’s existing taxation policy arising from COVID-19 and what changes, if any, should be considered; 

Whether there needs to be temporary adjustments to the Fiscal Framework in response to the economic and fiscal impact of COVID-19 and, if so, what are the priorities and what are the risks; 

Whether there are any additional budget risks arising from the end of the transitional period following Brexit including having a differential impact on the Scottish economy relative to the rest of the UK and if so how should these risks be addressed in Budget 2021-22?;

How should the Scottish Government’s MTFS when it is published, address the uncertainties arising from the on-going health emergency.      

The closing date for submissions is Friday 7 August 2020.    

Read the submissions received here

Before making a submission, please read our privacy notice about submitting your views to a Committee. This tells you about how we process your personal data. 

Please note that in most cases your written submission will be published on the Scottish Parliament's website and may be quoted in the Committee's report or in Committee meetings (which are public and broadcast).

 We welcome written views in English, Gaelic, Scots or any other language. Due to the time required to process and analyse evidence, late submissions will only be accepted with the agreement of the Committee Clerk. 

Written responses should be sent electronically, to [email protected] 

Ideally submissions should be no more than four sides of A4.

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