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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 15 March 2026
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Displaying 3016 contributions

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Public Audit Committee [Draft]

“Administration of Scottish income tax 2024-25”

Meeting date: 28 January 2026

Colin Beattie

My first line of questioning is more for the NAO. Over the past few years, as the Scottish rates of income tax and the Scottish tax system have moved a bit away from the UK rates and system, there has been concern about taxpayers’ behavioural responses. The most up-to-date information that I have is that there is no clear data to indicate that there have been any behavioural changes in response to those moves. Are you aware of any plans for HMRC to update its research on taxpayers’ behavioural responses to income tax divergence? It was previously indicated that such research could become an annual study, which would arguably be more relevant today, given the increased policy divergence on income tax.

I think that you might be on mute.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2024-25”

Meeting date: 28 January 2026

Colin Beattie

I presume that that applies across the UK. It is a strong indication as to where tax revenues are heading.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2024-25”

Meeting date: 28 January 2026

Colin Beattie

In HMRC’s outturn figures and the Scottish budget, the amount that is estimated for income tax and so on is based on forecast revenues by the SFC and the Office for Budget Responsibility. HMRC reports on the reconciliation and the actual figure three years later, which can be a plus or a minus. The reconciliation that has been applied to 2026-27 is plus £406 million, because tax receipts were higher than forecast.

The Scottish Government can borrow only a limited amount to smooth out the effects of possible forecast errors in income tax receipts. The amount that the Government can borrow is roughly £600 million, which rises with inflation every year. That could be seen as an arbitrary figure; I am not at all sure how it was reached. What is it based on? Given that income tax receipts are rising faster than inflation, is the limit still fit for purpose? I am not sure whether the Auditor General or witnesses from the NAO should answer that one.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2024-25”

Meeting date: 28 January 2026

Colin Beattie

I will move on to—

Public Audit Committee [Draft]

“Delayed discharges: A symptom of the challenges facing health and social care” and “Community health and social care: Performance 2025”

Meeting date: 21 January 2026

Colin Beattie

With regard to some of the major issues that have been highlighted in the report, how are integration authorities facing and tackling, say, “workforce shortages” or “limited resources”, which I presume would be money?

Public Audit Committee [Draft]

“Delayed discharges: A symptom of the challenges facing health and social care” and “Community health and social care: Performance 2025”

Meeting date: 21 January 2026

Colin Beattie

In previous sessions, we have talked about best practice and how it can be disseminated. In paragraph 74 of your report, you talk about good practice in the East Ayrshire Carers Centre. Have you seen any plans to share that good practice of collaboration between the East Ayrshire health and social care partnership and East Ayrshire Carers Centre? Obviously, that is in connection with supporting unpaid carers, but the model could be useful nationally, if it is disseminated. Is there a process for that, and is there any sign of it happening?

Public Audit Committee [Draft]

“Delayed discharges: A symptom of the challenges facing health and social care” and “Community health and social care: Performance 2025”

Meeting date: 21 January 2026

Colin Beattie

In paragraph 77, you highlight the use of reserves to address various shortfalls in the system. In your view, how long will IAs continue to be able to use their reserves to address delayed discharges, before the reserves become depleted?

Public Audit Committee [Draft]

“Delayed discharges: A symptom of the challenges facing health and social care” and “Community health and social care: Performance 2025”

Meeting date: 21 January 2026

Colin Beattie

I have one final question, which is based on the heading above paragraph 86, which begins:

“The third sector is a key partner in tackling delayed discharges”.

What steps are being taken to address the negative attitudes towards the third sector that are reported to have undermined effective partnership working?

Public Audit Committee [Draft]

“Delayed discharges: A symptom of the challenges facing health and social care” and “Community health and social care: Performance 2025”

Meeting date: 21 January 2026

Colin Beattie

Paragraph 63 of the report on delayed discharges states:

“The Scottish Government has set a target for every emergency department in Scotland to have direct access to specialised frailty teams by summer 2025, to support early identification, assessment and management of frailty at the hospital front door.”

Do you know whether that target was met?

Public Audit Committee [Draft]

“Delayed discharges: A symptom of the challenges facing health and social care” and “Community health and social care: Performance 2025”

Meeting date: 21 January 2026

Colin Beattie

So, that is in 11 out of 31 boards.