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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 8 September 2025
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Displaying 917 contributions

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Public Audit Committee

“Planning for skills”

Meeting date: 10 February 2022

Craig Hoy

I have one final question, on funding. Paragraph 14 states that in October 2019, the Scottish Government

“instructed SDS and the SFC to implement a new model for funding and delivering foundation apprenticeships ... and graduate apprenticeships”.

Those are two fundamental elements of what we are talking about, but your report raises concerns that sustainable funding for those two areas is still uncertain. Why has the Government not been able to provide clarity on where that funding will come from?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Environment Protection Agency”

Meeting date: 10 February 2022

Craig Hoy

With regard to lessons learned, the emergency management team identified 103 projects that were to be undertaken as part of the recovery plan and were due to be completed by June 2021. Have you assessed whether all 103 projects have been completed?

Public Audit Committee

“Planning for skills”

Meeting date: 10 February 2022

Craig Hoy

So, you welcome the consolidation of those two elements under one minister.

Public Audit Committee

“Planning for skills”

Meeting date: 10 February 2022

Craig Hoy

I have some detailed questions about the ESSB. You state in the report that the board

“lacks the authority to hold the skills agencies to account, limiting its ability to support progress by SDS and the SFC on skills alignment.”

Why has that been the case? To what extent has the lack of authority contributed to the lack of progress?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Environment Protection Agency”

Meeting date: 10 February 2022

Craig Hoy

It looks as though the ransomware attack was quite carefully timed, coming as it did at midnight on Christmas eve. We are aware from the report that the staff member who was responsible was unable to contact any member of senior management to escalate the issue. Have you explored whether SEPA now has in place contingency plans to ensure that, should such a situation arise again, that channel of communication will be open and available?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Craig Hoy

Mr Davies, in your opening remarks—or perhaps just after—you said that there was no reason to predict that the levels of income tax debt attributable to Scotland would be any different from those in the rest of the UK. How could you come to that conclusion if no substantive analysis has been conducted?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Craig Hoy

Good morning. The report examines the impact of Covid-19 on HMRC compliance activities. It says:

“COVID-19 has continued to have an impact on HMRC’s compliance and debt management activities. Across the UK, there were 29% fewer civil compliance cases opened and 26% fewer cases closed in 2020-21 than in 2019-20”.

Can you give us a snapshot of why that is? Is it because internal processes in HMRC have been impacted by Covid—for example, due to people working from home, which means that there is less capacity—or is it because the outside world has become more complex because of the pandemic?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Craig Hoy

People who struggled to pay tax during that period are now paying their present tax and have therefore almost forgotten about that period, which may impede the recovery of that tax. Do you have a concern that, in capacity terms, HMRC will be so busy in its forward-looking work that it may end up not fully delving into that period retrospectively?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Craig Hoy

We talked about a separate analysis of Scottish compliance and how the effort and cost would perhaps be too great to do that. Do you have any insight as to whether there are plans to make available an analysis of Scottish income tax debt? Is such work being undertaken, and would the Scottish Government, HMRC or yourselves benefit from that?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Craig Hoy

Would you expect there to be an upscaling of those activities on compliance and debt management as we come out of the pandemic?