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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 2020/21”

Meeting date: 3 February 2022

Willie Coffey

Do you have any indication on when we might know about the arrangements? The committee has been asking that question over recent weeks. Is there any indication as to when we will get some clarity?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Willie Coffey

I am glad to say that I was not one of those 45 MSPs; I was correctly identified initially.

As we have you in front of us, Mr Davies, will you say something about the audit function that might apply to the UK Government’s shared prosperity fund when it comes in? As you probably know, the European Union structural funds were completely within the scope and under the gaze of Audit Scotland and the Scottish Parliament, but we do not have any details on the follow-up arrangements that will apply for Scotland with respect to the levelling up fund or shared prosperity fund—whatever it is called.

Do you have any information from an audit perspective on where the audit function will rest? We think that the value to Scotland and the Scottish Parliament was more than £1 billion over seven years, but we have no idea whether the amount will be the same with the new arrangements. However, I am asking you specifically about the audit function rather than the politics. Can you share any information with the committee on that?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Willie Coffey

Okay. Many thanks for those responses.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Willie Coffey

We know that 54 per cent of Scottish taxpayers pay less income tax than they would if they lived in other parts of the UK. Nevertheless, identifying Scottish taxpayers is an issue for us.

We note that, in 2020, HMRC identified more than 30,000 records of taxpayers who were not registered as Scottish with S codes. In March 2021, that figure rose to 39,000. Why is that happening? A simple calculation might show that that represents £1 billion in earnings being incorrectly taxed. Give us a little flavour of why you think that those numbers are going up so significantly, and what is being done to reduce them?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Willie Coffey

Is there any estimate of the loss of revenue as a result of the issue? We read in our briefing notes that some employers might repeatedly be failing to apply the S code correctly, but we do not have any information on that. Do you have any? Are there employers who are repeatedly not applying the code correctly? Fundamentally, it is against the law not to apply the code correctly. What are we doing to encourage, let us say, employers to apply the code correctly and legally?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Willie Coffey

You will probably recall that, in the early days of the system, even some members of the Scottish Parliament were not coded as Scottish taxpayers—I think that that applied to 45 out of 129 MSPs, which is a huge number to get wrong. Can you give us an assurance that that problem has now been corrected completely and that the 129 of us and our 59 Scottish MP colleagues are being correctly coded as Scottish taxpayers?

Local Government, Housing and Planning Committee

National Planning Framework 4

Meeting date: 1 February 2022

Willie Coffey

Thank you, Andrew. After a final word on that from Tony Cain, I will hand back to the convener.

Local Government, Housing and Planning Committee

National Planning Framework 4

Meeting date: 1 February 2022

Willie Coffey

Thank you, Tony. I thank everyone for their responses to those questions.

Local Government, Housing and Planning Committee

National Planning Framework 4

Meeting date: 1 February 2022

Willie Coffey

My apologies; I did not see you, Anthony.

Local Government, Housing and Planning Committee

Deputy Convener

Meeting date: 1 February 2022

Willie Coffey

Thank you.