The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 1202 contributions
Finance and Public Administration Committee
Meeting date: 19 November 2024
Craig Hoy
With regard to the success that you have had in relation to compliance and recovery—obviously, the recovery of taxes that were not paid, rather than those that you did not hand back, as it were—is the model that the more effective you are with compliance, the less likely people are to just chance their arm and not pay? Do you expect that position to improve over time?
Finance and Public Administration Committee
Meeting date: 19 November 2024
Craig Hoy
Good morning. You said that the administrative cost of tax collection has risen from 0.71 per cent to 0.78 per cent, in anticipation of other taxes coming in that you will administer. Do you expect that figure to fall in future years as you get efficiency and economies of scale in place?
Finance and Public Administration Committee
Meeting date: 19 November 2024
Craig Hoy
The table that you present for the year 1, 2 and 3 costs is quite neat, in that the high estimate in year 1 and the high estimate in year 3 are identical. If the operation of the scheme comes in at the high end of the estimates and the uptake is significant over the three years—this is a good risk—is it the case that the high estimate in year 3 would, logically, be higher than the high estimate in year 1?
Finance and Public Administration Committee
Meeting date: 19 November 2024
Craig Hoy
In relation to the internal audit narrative, one of the things that the directorate for internal audit and assurance looked at was the approach to hybrid working. What was the rationale for including that issue in the internal audit function?
Finance and Public Administration Committee
Meeting date: 19 November 2024
Craig Hoy
I want to ask about the rationale for that benchmark. What underpins it? Does it represent international best practice? How does your performance in that regard compare with that of your equivalents in the rest of the UK and overseas?
Finance and Public Administration Committee
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
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
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
Meeting date: 19 November 2024
Craig Hoy
I suspect that you are backing a loser there.
Finance and Public Administration Committee
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?