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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 17 December 2025
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Displaying 2811 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

I am relieved to hear that, but opening up a six-month window that could potentially allow a free for all does not sound like the best way forward. I would question why the audit and risk committee would even consider putting that forward to the board. To me that is also unheard of.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

Well, we can at least agree on that.

I have one final question. There have been a lot of changes within WICS, and big efforts have been made to bring WICS to the standard that is needed to ensure that all expenditure complies and represents value for money, and that there is also proper scrutiny and governance. Have the changes that have taken place been an overreaction? I do not know—I am just putting this to you. Often what happens when something goes wrong is that you immediately put layer after layer of scrutiny on it, to the extent that that scrutiny itself becomes something that is not value for money. What is your opinion on that?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

I will not go through the other issues step by step, because my colleagues will want to drill down into some of those areas, but, given the overall number of assessments, estimates and assumptions that are made, we cannot have an accurate tax figure—we just do not know.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

To be clear, I am not suggesting that we would get more money out of the tax system if we had accurate figures, but, if we are to base our budgets on anything, the figures must be reasonably accurate in order to give us certainty for the future. My concern is that we will get lumpy adjustments every few years to take into account changes in all the estimates and assumptions, which is not desirable.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

I am mentioning all these issues because, in the aggregate, they are a concern. For the past two years, HMRC has been having difficulties in importing land and property transaction data. Two years?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

As I say, I am just highlighting examples. In part one, paragraph 1.5, the report says that

“HMRC does not have data in sufficient detail to identify income tax liabilities, reliefs or other adjustments relating to individual taxpayers.”

Is that not a bit of a concern? The report goes on:

“The gross total of all the estimates and adjustments made by HMRC totalled £1,077 million in 2022-23”,

so it will be more now. That is not a small sum of money. Is the chance of error and incorrect projections based on that lack of data not a concern?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

My understanding is that the international side of its business was frozen.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

I think that the international aspect will be picked up later.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

That estimate must get distorted by the sheer wealth of the south-east of England. That would also be so for any area of England, but when you are comparing Scotland, the divergence is huge. Again, in paragraph 1.13 you are talking about basing calculations on UK averages, which, as I have said already, is a bit of a concern.

Excuse me; I am flicking through the report because I have highlighted all the bits that I am concerned about.

Here is one: the Scottish taxpayer population. To me, it looks as though there has been a fall in lower-rate taxpayers, but there does not seem to be any assessment of why that is or how that is working. You have fewer people paying less tax within the lower tax bands, based on previous years. Does that mean that they have moved into a higher tax band and are paying more tax now?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

Sorry, it is 2.16.