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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 6 April 2026
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Displaying 1557 contributions

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Public Audit Committee [Draft]

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

Meeting date: 4 February 2026

Joe FitzPatrick

New since 2024, is what I mean.

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

Joe FitzPatrick

My last question is about VAT assignment. Where is that sitting? There is great concern about the fact that that process is not moving at any pace. Where do you think we are with that?

Public Audit Committee [Draft]

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

Meeting date: 4 February 2026

Joe FitzPatrick

My next question is for Kenneth Hogg or Shona Riach. Was the Scottish Government aware of the decision making around that issue and of the business case?

Public Audit Committee [Draft]

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

Meeting date: 4 February 2026

Joe FitzPatrick

What action did the Scottish Government take? Were you aware that that big decision had been taken by the executive team without the agreement of the board?

Public Audit Committee [Draft]

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

Meeting date: 4 February 2026

Joe FitzPatrick

So, it is mostly new members.

Public Audit Committee [Draft]

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

Meeting date: 4 February 2026

Joe FitzPatrick

It is about getting that confidence, and one thing that is helpful for that is transparency. Are the board papers now being published? Are the minutes being published?

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

Joe FitzPatrick

I am slightly concerned about the line of questioning. Government ministers produce budgets, but the Parliament made a decision way back, when the idea of Social Security Scotland was first raised, that we wanted a social security system that was based on fairness and values, and that respected people as individuals. At that point, when the legislation was going through the Parliament, the decision was made that Social Security Scotland would be how we ensured that people who required benefits, particularly disability benefit, would be able to get them. Do you think that we are managing to achieve that aspiration and ensure that folk who require the disability benefit are able to get it, and that there might well be a gap in that respect, because, in the rest of the UK, people are not able to get the benefits that they require?

10:15

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

Joe FitzPatrick

One of the challenges that we face, which I think the Scottish ministers have recognised, is the risk of behavioural change as we change tax levels in Scotland. We need to be mindful of that risk, and the Government has said likewise.

We are keen to understand what work is being done, so that the Government can understand what behavioural change is happening and what the risks are in that regard. Are more tools being developed to finesse the Government’s understanding as the tax policies in Scotland and the rest of the UK diverge?

Public Audit Committee [Draft]

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

Meeting date: 4 February 2026

Joe FitzPatrick

It seems strange that a decision of such significance was able to be made without the approval of the board. Can the executive team still operate without the approval of the board at that level?

Public Audit Committee [Draft]

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

Meeting date: 4 February 2026

Joe FitzPatrick

That is appreciated. However, from my perspective, and perhaps that of my colleagues, a large number of board members were not exercising their roles in the way that we would have hoped. Has there been additional training? Since you have come in and appointed two new members, have you made sure that the rest of the members of the board understand their responsibilities?