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.
All Official Reports of public meetings of committees.
Displaying 3032 contributions
Economy and Fair Work Committee
Meeting date: 22 February 2023
Colin Beattie
Okay. Liz, do you have a comment on this?
Economy and Fair Work Committee
Meeting date: 22 February 2023
Colin Beattie
The creation of all those new jobs sounds good, but where are the people coming from?
Economy and Fair Work Committee
Meeting date: 22 February 2023
Colin Beattie
Okay.
Economy and Fair Work Committee
Meeting date: 22 February 2023
Colin Beattie
Michelle, you are an expert on employment. Where are they going to come from?
Economy and Fair Work Committee
Meeting date: 22 February 2023
Colin Beattie
There are a couple of areas that I would like to explore. Over a number of years, I have heard so many projections of the number of jobs that might be created as a result of renewables, a just transition and so forth. Forth Ports has stated that the economic modelling projects up to 20,000 new jobs for the area, but what are the assumptions around that? Is that a gross or a net figure? It is anticipated that there will be a reduction in jobs, most likely in the fossil fuel sector, in favour of renewables. Is that a net figure? I guess that you are the man to ask, Stuart.
Economy and Fair Work Committee
Meeting date: 22 February 2023
Colin Beattie
Will you clarify something that you said in your opening statement? Am I correct to say that those jobs are not simply about renewables and the change to new technologies but are also about expansions and changes in existing sectors?
Public Audit Committee
Meeting date: 9 February 2023
Colin Beattie
As the auditor, have you had those conversations with HMRC and the Scottish Government?
Public Audit Committee
Meeting date: 9 February 2023
Colin Beattie
Continuing on deductions from revenue, in paragraph 1.15 of your report, you note that HMRC has used
“historical data for the UK as a whole to determine patterns of uncollected liabilities and then apportioned an amount relating to Scottish taxpayers. HMRC calculated this to be £97 million”.
In paragraph 1.16, the report refers to gift aid—which is not insignificant. It says that HMRC calculated the deductions
“by estimating the Scottish share of ... tax relief claimed across the UK using historical data. HMRC calculated the Gift Aid deduction to be £114 million for 2020-21 and pension contributions to be £155 million.”
However, it is unclear to me what the pattern across the UK is. It is not really the same. It becomes one amorphous figure when we put it all together, but, when we try to separate things out, take one part and compare it with the other, we find that it cannot be accurate. There must be a margin for error here.
Public Audit Committee
Meeting date: 9 February 2023
Colin Beattie
Over a number of years, I have been fairly critical of the quality of information on the Scottish rate of income tax and all the estimates and so on that are around it.
Last year, I drew up a list of 32 areas in which there were estimates—or, more accurately, guesstimates—of what the figures might be. I have not yet had time to do the same with the report that is before us, but I will do so. Looking at it, though, I can see clear evidence that the separate Scottish figures are inadequate to enable an accurate calculation of the tax. At times, there is conflation with UK figures because separate Scottish figures are not available, yet the mix of taxpayers in Scotland is quite different from that in the rest of the UK—particularly when we take London into account, which is hugely distorting. Are the figures that we have on Scottish tax just fantasy?
Public Audit Committee
Meeting date: 9 February 2023
Colin Beattie
However, as the auditor, you would have a view on that.