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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 16 March 2026
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Displaying 3016 contributions

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Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Colin Beattie

The Auditor General’s report draws attention to the Scottish Government’s efforts to “streamline ... governance and accountability”, but those changes have not yet been achieved. What is being done in that respect? Why have we not made the progress that is needed?

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Colin Beattie

The comments about complicated accountability and “multiple routes of governance” are not good ones to get. How can you implement policies if the network that you are trying to deliver through has different frameworks and sets of guidance?

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Colin Beattie

But we are moving into 2026 with a supposed delivery date of 2030, and all that we are seeing so far, according to the Auditor General’s report, is how slow the progress has been. Why is that?

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Colin Beattie

David, did you want to come in on this?

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Colin Beattie

My last question was about what has to happen over the next four years or so to deliver the Promise and how the work will be prioritised through the various organisations, but it sounds like there is an awful lot of work to be done internally to smooth the pathways that are needed. I will leave it there for the moment, convener.

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Colin Beattie

Is it doable?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Colin Beattie

Will you describe that a bit more for me? I would have thought that you needed a budget to understand what your deficit would be and to determine how to plug that gap.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Colin Beattie

But surely the board would have been apprised of the situation, because a budget is quite an important thing. Surely it would have wanted to be informed and briefed about it, and papers would have been minuted. Did that happen? The Auditor General says that it did not.

11:15  

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Colin Beattie

Did the board make a decision to defer the budget?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Colin Beattie

The question of whether behaviour has changed has been considerably explored over a number of years. The last time we spoke to HMRC, it indicated that there was some sign of behavioural change. Here we are looking at something rather more concrete. In 2023-24, the increase in the additional rate and the lowering of the threshold was expected to raise £65 million but, due to behavioural responses, only £11 million was raised, and in 2024-25 the increase to the top rate was intended to raise £53 million but raised only £8 million. Both cases represented a more than 80 per cent divergence in the amount of tax received. Are we getting to the point where we bring out the old Laffer curve and say that tax rises are no longer effective?