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
Meeting date: 19 February 2025
Colin Beattie
Why did you not retrospectively approve the expenses? In other areas that the committee has looked at, there has been retrospective approval of expenses, but, in this particular case, the decision was taken not to approve them.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Okay. I will move on to a slightly different point. In response to a question from the convener, I think, David Satti talked about the audit and risk committee and the board approving the removal of limits per head for reclaiming expenses. If I remember correctly, that happened in January 2023, and it was for a trial period. First, how long was the trial period intended to be? Secondly, I did not understand the reference to oil prices and so on driving the change. That does not seem to be a reason.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
There is no real analysis of why. Those are significant movements within the broad bands. You would hope that HMRC would be providing some data as to how that has arisen, what the consequences are and where we are going with this. There is nothing behind it.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
I keep coming back to the point that using any assumptions, estimates or projections about the UK as a whole will lead to a big discrepancy, because there is such discrepancy between income levels in Scotland and those in the south-east of England, for example. That will distort every tax figure across the country.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
You do not do it?
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Again, in self-assessment liabilities, it would appear—and I am interpreting this, so correct me—that the deduction of
“£57 million to estimate Scotland’s share of other relevant Self Assessment balances where specific data are not available”,
is presumably based on a UK-wide average.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
It is in paragraph 1.9. There are a number of other cases—I will not bore you by going into them one by one—where UK-wide data is being used. That has to be incredibly skewed because the south-east of England skews everything.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
I do not think that we are questioning whether it has done a good job. It is a question of its value for money as a stand-alone regulator.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Looking at the overall picture, we can see that there have been quite comprehensive changes in WICS. There have been changes of personnel at senior level and changes in processes and almost everything you can think about. Have either WICS or the Scottish Government undertaken any assessment to determine the extent of the issues that have been reported in, for example, the section 22 report and the spin-off from that. Huge efforts have been required to address the issues. Have they impacted on the ability of WICS to perform its regulatory role? I am not sure who would want to come in on that.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Coming back to the point, have you done any assessment as to its value for money?