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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 5 May 2021
  6. Current session: 12 May 2021 to 15 July 2025
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Displaying 2221 contributions

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Delegated Powers and Law Reform Committee [Draft]

Instruments not subject to Parliamentary Procedure

Meeting date: 1 April 2025

Stuart McMillan

Also under this agenda item, no points have been raised on the following instruments.

Delegated Powers and Law Reform Committee [Draft]

Decision on Taking Business in Private

Meeting date: 1 April 2025

Stuart McMillan

Good morning and welcome to the 12th meeting in 2025 of the Delegated Powers and Law Reform Committee. I remind everyone to switch off or silence mobile devices. We have received apologies from Bill Kidd MSP.

The first item of business is a decision on taking business in private. Is the committee content to take item 6 in private?

Members indicated agreement.

Delegated Powers and Law Reform Committee [Draft]

Instrument subject to Affirmative Procedure

Meeting date: 1 April 2025

Stuart McMillan

Is the committee content with the instrument?

Members indicated agreement.

Delegated Powers and Law Reform Committee [Draft]

Instruments subject to Negative Procedure

Meeting date: 1 April 2025

Stuart McMillan

Under agenda item 3, we are considering two instruments. An issue has been raised on one of the instruments.

Delegated Powers and Law Reform Committee [Draft]

Minister for Parliamentary Business

Meeting date: 1 April 2025

Stuart McMillan

Under agenda item 5, the committee will take evidence from Jamie Hepburn MSP, the Minister for Parliamentary Business. This is one of our regular sessions with the minister on the Scottish Government’s work that is relevant to the committee. The minister is accompanied by two Scottish Government officials, Steven McGregor, the head of the Parliament and legislation unit, and Douglas Kerr, the deputy legislation co-ordinator in the Scottish Government legal directorate. I welcome you all. You do not need to worry about pressing the microphone button; that will be done for you. I invite the minister to make some opening comments.

Delegated Powers and Law Reform Committee [Draft]

Minister for Parliamentary Business

Meeting date: 1 April 2025

Stuart McMillan

As colleagues have no further questions, I thank the minister and his officials very much for their attendance. The committee may follow up by letter with any additional questions stemming from the session. That concludes the public part of the meeting.

10:31 Meeting continued in private until 10:35.  

Delegated Powers and Law Reform Committee [Draft]

Instruments not subject to Parliamentary Procedure

Meeting date: 1 April 2025

Stuart McMillan

 

Is the Committee content with the instruments?

Members indicated agreement.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Stuart McMillan

I want to follow up on Graham Simpson’s question about the S codes. Mr Athow, you used the word “sanctions”. Surely, you would not need to sanction people; if you have presented them only with guidance, sanctions might be a step too far.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Stuart McMillan

No, that was helpful.

I also want to follow up one of Colin Beattie’s questions regarding the IT systems. I assume that the IT for every country’s tax system will be bespoke for that country, because all tax systems will be totally different. I assume, too, that you are engaging with other countries on their IT systems and the like. Are there any good examples that you would share with others, and that others would share with you, to help you design a new IT system?

10:45  

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Stuart McMillan

Policy decision making happens at a political level, but, with regard to implementation and tax gathering, I notice that there have been huge changes in IT over the past three decades in particular, so the system could be designed with flexibility built in, particularly if new systems were to come on stream.