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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 14 May 2025
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Displaying 2155 contributions

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Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Willie Coffey

Finally, according to our papers, you have opened 29 per cent fewer civil compliance cases, which is much fewer than before. Can you say a bit more about the possible impact of that on tax revenues?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Willie Coffey

But you do not have a figure.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Willie Coffey

There is a vice-chair, surely, and the audit and risk committee is pretty autonomous and able to act on its own behalf and of its own volition. Why on earth did the board and committee not meet? I cannot understand why the meetings did not continue. As you have said, that is a requirement of good governance. Is there a vice-chair? Why were meetings not convened with the vice-chair stepping in?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Willie Coffey

Do the minutes—I presume that there are minutes—from the meetings when it met subsequently refer to the gap? Has anyone explained the reason for the gap? Did the audit and risk committee catch up on the business that had not been done in the six months that had elapsed, and did it report that formally in the minutes? Were the minutes published?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Willie Coffey

What is Alyson Stafford’s view on that? Do you mirror those estimates? Are you similarly confident that there is a possibility of a better outturn than was first anticipated?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Willie Coffey

The conversation earlier was fascinating. What I drew from it is that we can have any number of forecasts, but it is the outturn that matters. Alyson Stafford led the discussion about the arrangement being firmly embedded in the fiscal framework. I am sure that some people are asking about revisiting that if there is any scope to do so. Who knows? That might evolve in the future.

I want to ask a couple of questions about the impact of the pandemic on tax receipts. I also have a little question about the compliance issue that is mentioned in the report.

In a meeting earlier in the year, we heard that the forecasts for income tax receipts had increased significantly. Will you tell us a little about your estimation of the impact of Covid on your forecasts? Have those forecasts changed as the result of the impact of Covid? That is probably a question for Jonathan Athow and Alyson Stafford.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Willie Coffey

Have you been able to put any estimate on that at all?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Willie Coffey

The board and committee did not meet again for a considerable period. Is it correct that five or six months elapsed before they decided to meet again?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Willie Coffey

I understand that. Has anyone assessed the wider impact on students and staff? Is an examination of that within your scope? Is the board looking at that issue? Has anyone come to a view about the impact that the hiatus has had?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Willie Coffey

The report also says that

“Papers for board and committee meetings held after June 2021 were not publicly available on the college’s website at the point the auditor signed their opinion on 24 March 2022.”

Has that been corrected? Is material now published online so that people can see what is going on in the college?