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 3025 contributions
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
So—to be clear—there is an intention to revisit the SLA.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
But we are very reliant on the UK systems here.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
I will start my questions by asking whether the HMRC representatives can help me with a figure that I do not think has come out. We have seen evidence that more people are coming to Scotland than leaving, but what is the aggregate value of the tax gains or losses when comparing the inward taxpayers with the outward taxpayers?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
Looking at the service level agreement, I am struck by the lack of flexibility in the overarching aims of the service requirement. Among those aims are that
“HMRC will identify the Scottish taxpayer population and collect from it the correct rates of SIT … HMRC will account for the amount of SIT collected”
and
“HMRC will continue to administer income tax.”
There are a couple of pages of requirements. Some are stronger than others, but there are definite commitments on the part of HMRC all the way down.
We have been talking about all the estimates and workarounds that are being used. Is there any intention to revisit the SLA?
Public Audit Committee
Meeting date: 19 March 2025
Colin Beattie
As you suggest, the Scottish Government’s position seems to be that the tribunal is a last resort, but there is no requirement for parents to explore mediation before resorting to that route. What can the Scottish Government do to address that? In your view, would a mandatory mediation process prior to tribunal access help to alleviate some of the pressure?
Public Audit Committee
Meeting date: 19 March 2025
Colin Beattie
Paragraph 26 of your briefing highlights that the recorded growth is
“unlikely to be capturing all additional support needs.”
Can you give any detail on what steps are being taken to ensure that the pupils who require ASL are being identified and supported?
Public Audit Committee
Meeting date: 19 March 2025
Colin Beattie
I want to come back to some of the figures in your briefing, particularly those that are set out in paragraph 22 and exhibit 3. Paragraph 22 says that
“The number of pupils recorded as receiving ASL has increased by 768 per cent since 2004”—
that is, from 4.5 per cent of all pupils to 40 per cent, which is a fairly dramatic increase. I am aware of a high school in my constituency where the figure is 54 per cent. Local councils are saying that those numbers will continue to rise, but what is that view based on?
Public Audit Committee
Meeting date: 19 March 2025
Colin Beattie
Given that councils have said that demand will continue to increase—which is worrying, although they do not say at what rate—do they have a pipeline that they can look back at to see what sort of volumes will be coming down towards them? They must have something, otherwise they would not be saying that demand was going to continue to increase.
Public Audit Committee
Meeting date: 19 March 2025
Colin Beattie
I want to flip back to my previous question on the financial and resource pressures on councils. Do we have any idea how much it actually costs to run a tribunal?
Public Audit Committee
Meeting date: 19 March 2025
Colin Beattie
I suppose that the bottom line that I am trying to get to is this: is it actually cheaper, in all senses, to go down the mediation route rather than to go to tribunal? I am talking not just about the financial and resource costs for the council, but about the outcomes for the people who follow such a route.
10:30