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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 23 June 2025
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Displaying 2302 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

My next question is perhaps for both Jonathan Athow and Alyson Stafford. The 2021-22 data is much more positive, and the report has established that the previous predictions of gloom and doom about the policy have proven to be untrue. As Robert Burns said, facts are chiels that winna ding—once you get facts, you cannot overturn them. All data is helpful, and we are all able to interpret it in the ways that we choose. We have seen that in the press and the media. Nevertheless, the 2021-22 report provides positive indications for the tax base in Scotland. Could you summarise what you believe the key findings are in relation to the 2021-22 data?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

We have all skipped past the mathematical analysis part of the report’s content, but I want to go back to that. Is it worth while? Are both Governments interested in why people do what they do in relation to those important matters? In future, should we consider conducting a separate analysis of why the many facets of behavioural change occur? Otherwise, members sitting around this table might simply interpret those as we see fit.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

You have made it clear that the reconciliation process returns the correct amounts that are due.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

I appreciate your answers—thank you.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

I understand that, but a 2018-19 report involves five-year-old data. Surely the findings from that time could have been shared in advance of developing your data analysis methodologies and your database. Surely the messaging could have been released far earlier. Why was the report published only yesterday?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

But not why they have done it.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

There are 37,000 such cases.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

We have always been interested in who is not applying the S codes properly. Are you able or willing to share such information? I am talking about employers rather than individuals. Does the S code error always arise with high tax payers or low tax payers?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Willie Coffey

The figures in the report are for 2022-23, but looking slightly ahead, we could argue that the position might look a little bit better, given that an extra £574 million is being allocated to local councils next year. That is a cash-terms uplift of 4.3 per cent or a real-terms uplift of 2.5 per cent. Has the commission had any chance to do an analysis of the current figures and the potential impact that that might have in resolving some of the issues that have been discussed round the table so far?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Willie Coffey

So, you do not have a direct role to shape, assist or develop that.