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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

During dissolution, there are no MSPs and no parliamentary business can take place.

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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. Session 6: 13 May 2021 to 8 April 2026
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Displaying 2547 contributions

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Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

It sounds as though there could be a potential windfall further down the line. When can we expect to see the real figure emerge?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

Is the £50 million figure—the actual positive differential that the Auditor General mentioned—an example of that?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

I would certainly be interested—I am sure that colleagues would be, too—in whether it is a few employers, with high numbers of employees, that are habitually not applying the code. I am sure that it would be of interest to the committee to help resolve that. We do not know, because we do not see that level of detail. Perhaps we could follow up on that if we get the opportunity.

My final question is about parliamentarians and the correct application of the S tax code. You will probably recall that, in the early days of the Parliament, 45 of our dearly beloved colleagues were not regarded as Scottish taxpayers. Is that problem completely resolved now for Scottish members of the Scottish Parliament and Scottish members of Parliament who serve at Westminster? Do we know who they all are, and are we applying an S tax code to them all?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

Convener, I think that we asked HMRC for that last year, but I do not recall whether we got a response. Clearly, the committee is interested in why and whether employers are habitually not applying the S code to their employees’ tax returns. Can you add anything on that, Auditor General?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

Thank you for helping to clarify that.

On the S codes and their application by employers in Scotland, the number of employers that do not apply the S tax code to their employees appears to be going up. The paper in front of us says that there were about 39,000 cases of that, and that it is now up to 41,000. Do you have a view on why that continues to be the case? Is it the same sectors that are repeatedly not applying the code, and do you, or does anyone else, have any information that could help the committee to understand what is going on and what work is being done to fix that problem?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

Is there any further information that the committee could get, either from you or HMRC, about the categories and groups of employees—

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

Good morning to everyone on the panel. Two of the issues that have cropped up during our consideration are the impact that the licensing scheme might have on the availability of homes to buy or rent, including long-term lets, and the question of whether antisocial behaviour will reduce or increase as a result of the scheme. Do you have any evidence at the moment of signs of movement in those areas? Professor Hague led on one of those aspects a moment ago, but I will start with Gillian McNaught and Gary Somers from the two councils. Do you have any evidence to support those claims?

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

Gary Somers, can you observe any movement or trends in the Highland Council area?

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

Does Julia Amour have anything to add on whether we should have a review now or later or on whether we should abandon or continue the scheme?

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

I thank you both for your contributions.