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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 15 March 2026
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Displaying 3016 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Colin Beattie

I will move on slightly to tax and economic strategies, which go very closely together. Without economic growth, there is no tax growth and, therefore, no improvement to public services—it is very simple. It makes sense that those two strategies should be completely aligned. What impact will the Scottish Government’s economic strategy have in terms of strengthening the tax base in order to support the fiscal stability and sustainability that we are looking for over the medium term?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Colin Beattie

I am concerned that there is any gap between the economic policies and the tax policies that are being developed, because they are so interdependent. It is simple: one impacts the other. I would like to know how we are going to strengthen the alignment between tax and the economic side. In reading the report and from some of your responses, it seems to me that it is not quite as tight a relationship as it should be.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Colin Beattie

To your knowledge, were any issues raised with the board in previous years in relation to irregularities or non-compliance with the rules?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Colin Beattie

In your opinion, this is not a long-lasting issue that HES has had for years.

I am trying to understand the culture of HES, how it has developed and where it went wrong.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Colin Beattie

Your comments are very helpful. Having experienced such mergers in the past, I can understand the tensions that they sometimes bring. Are you satisfied that that merger is now solidly in place and that there are no hangover issues from it?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Colin Beattie

So, at the time that the breach took place, it was really a breach resulting from the lack of a policy being in place to cover that.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Colin Beattie

Okay. I think that colleagues will pick up on the cards.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Colin Beattie

I will follow a slightly different path. Let us have a wee chat about the transparency and public understanding of devolved taxes. I think that everybody’s understanding of taxes these days is pretty tenuous, given the complexity of the tax system, but the annual survey of Scottish taxpayers’ attitudes indicates that about 50 per cent of Scottish adults feel that they do not understand Scottish taxes, while about 40 per cent say the same about UK taxes. That has been the case probably for the past five years.

The Scottish Government considers it important that there is transparency and that people understand their taxes, but clearly they do not. What are the Government’s plans to improve the transparency and presentation of information on the devolved tax system, so that more Scots can understand where their money is going and, as part of that, the impact on the Scottish budget?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Colin Beattie

The concern that I keep coming back to is that there has been no movement for five years. What will you do differently to change that?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Colin Beattie

How do you quantify the direct impact of any individual set of economic interventions on tax revenues? The report notes that that is difficult to do, but there must be some way to do it; otherwise, fiscal policy would be a bit wobbly.