Minutes: 28 January 2026

1. Decision on taking business in private:

The Committee agreed to take agenda items 3, 4, 5, 6 and 7 in private.

2. Administration of Scottish income tax 2024/25:

The Committee took evidence from—

Stephen Boyle, Auditor General for Scotland;

Richard Robinson, Senior Manager, Audit Scotland;

Gareth Davies, Comptroller and Auditor General and Peter Morland, Director - Financial Audit, National Audit Office.

3. Administration of Scottish income tax 2024/25 (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. Legacy paper (In Private):

The Committee considered an approach to its draft legacy paper.

Stephen Boyle, Auditor General for Scotland;

Mark MacPherson, Audit Director, Audit Scotland.

5. Legacy paper (In Private):

The Committee considered and agreed its approach to its draft legacy paper.

6. Administration of Scottish income tax 2024/25 (In Private):

The Committee considered the evidence heard at agenda items 2 and 3 and agreed to write to the National Audit Office on issues raised during the meeting.

The Committee agreed to close its scrutiny of the Administration of income tax 2023/24.

7. Work programme (In Private):

The Committee considered its work programme and agreed to close its scrutiny of Improving care experience: Delivering The Promise and in doing so, write to the Education Children and Young Peoples Committee.

In relation to the reports Delayed discharge: A symptom of the challenges facing health and social care and Community health and social care: Performance 2025, the Committee agreed to invite the Scottish Government to give oral evidence at a future meeting.