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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 9 September 2025
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Displaying 917 contributions

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Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Craig Hoy

On workforce and staffing, the convener identified that there was an increase of 11 in the workforce. There was also a 10 per cent salary increase in 2022-23, other than for the senior management team. Was that consistent with salary increases for the rest of the public sector in Scotland?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Craig Hoy

My final question is on the assessment of the tax gap. I am assuming that the tax gap is the gap between the tax that an organisation such as yours would expect to get and the tax that it ends up getting. You have said that, where self-assessed taxes are concerned, you are not in a position to estimate the tax gap. Could you elaborate on that point? What are the barriers to your ability to do so, and how do they play into the successful compliance work in which you have engaged?

Finance and Public Administration Committee

Schools (Residential Outdoor Education) (Scotland) Bill: Financial Memorandum

Meeting date: 19 November 2024

Craig Hoy

Just to follow up on Mr Greer’s question on pricing by centres, one of the responses flags up the point that there could be an increase in dynamic pricing, because the use of centres is quite seasonal. It is probably safe to assume that, if there has been modest or significant capital investment in any centres, they may charge more as a consequence. What is the risk that the pricing landscape may change as a result of higher usage, particularly at peak times, and capital investment?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Craig Hoy

I suspect that you are backing a loser there.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Craig Hoy

There is quite a big differential in LBTT between Scotland and the rest of the UK. In terms of the pre-compliance work and any subsequent recovery work, is there a difference between the patterns of behaviour that you see north and south of the border?

Finance and Public Administration Committee

Schools (Residential Outdoor Education) (Scotland) Bill: Financial Memorandum

Meeting date: 19 November 2024

Craig Hoy

Good morning, Liz. It is nice to see you.

I have a quick question about the estimates in the financial memorandum. You say that the assumption in the bill is that around 60,000 pupils would receive residential outdoor education, but you also identify a range of between 55,000 and 65,000 pupils, which is a range of about 18 per cent. With regard to the cost estimates in the financial memorandum, there is a 66 per cent spread. You said at the outset that, on the basis of what you have heard in evidence, you think that the top end of that spectrum probably represents the most realistic estimate. Where do you think that that range is likely to be? Are we now talking about a 20 per cent range towards the top end? There is quite a big spread—a 66 per cent spread—when it comes to the potential costs.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 19 November 2024

Craig Hoy

If 4.65 per cent was the lowest increase, what was the highest increase that someone in the organisation would have received?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 November 2024

Craig Hoy

In terms of in-year this year and looking forward to next year, what calculations did you make in relation to public sector head count, and are you on track? I note that, for example, in March 2023-24, the devolved civil service grew by 1.9 per cent, other public bodies by 2.8 per cent, the NHS, understandably, by 3.4 per cent and public operations by 6.1 per cent. Will the size of the public sector at the end of this year be what you have forecast and factored in?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 November 2024

Craig Hoy

Yes.

Finally, as Mr Marra identified, you have ended up being quite lucky in the sense that the money came in to plug what was, as you conceded, a growing gap. From the Scottish Government’s budgeting and processes perspective, what lesson have you learned out of this year about what you would not repeat in future years?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 12 November 2024

Craig Hoy

Finally, looking to the budget on 4 December, you were quite accurate, or quite lucky, in your planning assumptions in factoring in what you got in-year for this year. Is the £3.5 billion for next year broadly in line with what you had factored in in your expectations?