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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 11 September 2025
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Displaying 917 contributions

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Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Craig Hoy

As you said, the report does not look at a just transition, but is the intention that you will take more of an interest in the potential impact on individuals and organisations if a just transition is not delivered on the Scottish Government’s planned timetable? That might have an impact on the Government achieving its net zero targets.

Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Craig Hoy

Do you know why it took until December 2022 before a specific adaptation risk was added to the Government’s corporate risk register? Was there a particular reason for that?

Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Craig Hoy

In broad terms, most people in most organisations are alert to the requirements to meet those net zero ambitions, but in relation to the public purse, are public sector bodies—from local government right through to the NHS estate—prepared for the significant costs that are coming down the line in relation to the targets that they must achieve, which will feed through to the national target?

Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Craig Hoy

The risk of not meeting the net zero targets has been given a high risk score, which means that it is very likely that they will not be achieved, and you state in the report that

“the impact of this would be severe.”

What would “severe” look like?

Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Craig Hoy

The term “just transition” is now commonly used, although I would venture to suggest that it is not commonly understood in all quarters. What checks are in place to ensure that net zero targets are met in a way that is fair to all, so that it truly is a just transition? For example, in the national economic interest and the national security interest, the UK spent £40 billion last year on oil and gas from Norway. Would it be right to have broader concerns that winding down Scotland’s oil and gas sector would have an impact in that the transition would not necessarily be fair for all?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Craig Hoy

I know that you have tax design in your job title; in terms of tax design, that is a pretty clear piece of the jigsaw that you would build into the tax system.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Craig Hoy

What are the emerging trends, and what is the emerging evidence telling you about behavioural patterns in Scotland? Is it too early to capture anything, or can we see that, for example, people are not taking promotions or doing the extra shift because the rate of tax is discouraging them?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Craig Hoy

I put those scenarios to you because behavioural and working patterns have changed dramatically since Covid. People no longer have to live near their work, and remote working is far more common than it was. To what extent are you or either Government looking at the impact of remote working in relation to the operation of the tax system?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Craig Hoy

Thank you for the clarification.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Craig Hoy

Is it fair to say that the greater the divergence, the greater the risk is that people’s behavioural patterns will start to change?