Item 4 is correspondence on the Landfill Tax (Scotland) Bill. We wrote previously to both the Scottish Government and Audit Scotland, asking a number of questions about the audit arrangements around the new landfill tax and about revenue Scotland, which is the new body that will be responsible for the tax. The question is the degree to which the Auditor General is satisfied that the audit arrangements emerging would allow her to audit the new tax properly. The correspondence is in front of members and I invite members’ comments.
I want to pick up on a point in Mr Swinney’s answer to your letter, which I think is broadly fair. However, at the top of page 2, the answer to the committee’s question about the publication of annual performance information does not use the word “annual”. Had it done so, or had it referred to any other timescale, I would have been perfectly relaxed about it. I am sure that the answer is implying “annual”, but I think that it is important that we nail down the timescales in which we should expect information to be provided. After all, the Scottish Environment Protection Agency provides an annual report that includes its accounts and which is audited by Audit Scotland, and so on. I think that we require clarification on the timescale from the Cabinet Secretary for Finance, Employment and Sustainable Growth.
I am happy to write again to ask for that clarification. I thought that the response was fair and that it addressed all the questions, and the correspondence from the Auditor General seemed quite reassuring.
On the point that Tavish Scott raised, I take it that we will just ask when the agreement to which Mr Swinney referred will be established, which will surely give us the information that Tavish Scott is looking for.
I think that Mr Scott wants us to write to ask for reassurance that the agreement will ensure that SEPA will publish information at least annually, which I think is slightly more than what you are suggesting, Mr Dornan. However, I imagine that annual publication will be contained in the agreement.
Thank you very much. We will now move into private session. I ask any members of the public present to leave.