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Chamber and committees

Public Audit Committee


Meeting Minutes

14th Meeting, 2023

  • Date: Thursday, May 11, 2023
  • Session: 6
  • Location: T1.60-CR4 The Clerk Maxwell Room
  • Meeting opened at: 10:00
  • Meeting closed at: 11:38
  • Published: Thursday, May 11, 2023 02:31pm

Committee Members Attendees

  • Richard Leonard (Convener)
  • Sharon Dowey (Deputy Convener)
  • Willie Coffey (Member)
  • Craig Hoy (Member)

Apologies received from

  • Colin Beattie (Member)

Substitute Members Attendees

  • Bill Kidd (Substitute Member)

1 Decision on taking business in private:

The Committee agreed to take agenda items 3 and 4 in private.


2 Administration of Scottish income tax 2021/22:

The Committee took evidence from—

Alyson Stafford, Director-General Scottish Exchequer and Lorraine King, Deputy Director, Tax and Revenues Directorate, Scottish Government;

Jonathan Athow, Director General for Customer Strategy and Tax Design and Phil Batchelor, Deputy Director for Income Tax Policy, HM Revenue and Customs .


3 Administration of Scottish income tax 2021/22 (In Private):

The Committee considered the evidence heard at agenda item 2 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Richard Robinson, Senior Manager, Audit Scotland.


4 Administration of Scottish income tax 2021/22 (In Private):

The Committee considered the evidence heard at agenda items 2 and 3 and agreed to write to the Scottish Government.


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