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
Yes, it is for the Scottish Government.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
What is the penalty?
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Maybe you could tell us a few.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
To be honest, the reasons that you are giving are fairly thin. There are many different ways—well, not many, but there are a few—to approach this. I speak from my experience in the private sector and, in general, I have never seen or heard of unlimited expenses—taking the cap off—and relying on individuals to decide whether something is value for money and to determine their own flights and all the rest of it. That does not happen.
12:15Public Audit Committee
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
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
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
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
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
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?