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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 13 February 2026
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Displaying 2953 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

Given that the survey results show that attitudes have not changed in the past five years—the level of understanding has stayed the same—whatever is being done is not enough to get through to people. Otherwise, after five years, we would see some changes in the percentages. Why are UK taxes easier to understand than devolved taxes?

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 interested in knowing what is being done to improve tax literacy. The Government has published tax literacy objectives, but what further work is planned? You have talked about putting out a simplified document to improve public understanding and awareness, but how will that differ from what you have done before, and how can you assess its impact?

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

Are we satisfied with the outcomes of 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

The report notes that there are developing relationships across tax and economy teams in the Scottish Government. That implies that it is not quite there yet and that there is some distance to go. However successful it might have been until this point, why was that work not done before? It is pretty basic: tax and economy go together and impact each other.

Public Audit Committee [Draft]

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

Meeting date: 4 February 2026

Colin Beattie

Was there a specific single reason for that spike? Did it derive from a single source, or was it just down to happenstance?

Public Audit Committee [Draft]

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

Meeting date: 4 February 2026

Colin Beattie

I will move on to one last question, which is about single-source justification. Contracts were offered for items over £1,000, for which there should have been three quotes. Apparently that took place on at least one occasion. Was there more than one occasion? I have here a reference to one occasion on which that happened. Have other contracts been issued on that basis that we have not been sighted on?

12:00

Public Audit Committee [Draft]

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

Meeting date: 4 February 2026

Colin Beattie

Surely there should be a policy to deal with the situation that you describe. I can understand that, in a rural environment, there is limited capacity to be able to go out to the market and ask for quotes, but surely there must be something in HES’s policy that would cover that point. That would make it not an irregularity but simply a transaction that is processed in accordance with policy.

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?