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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 18 June 2025
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Displaying 2022 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Graham Simpson

That could be done. There you go, Mr Brannen—a good idea for you. You could press for some of that money to come back.

I feel that I ought to ask about the correspondence that we received from the former chief executive, because he made a couple of points that I want to put to you. He says in his written submission that the corporate plan

“allowed for expenditure to develop”

WICS’s

“international footprint”

and that there was

“an agreed allowance for the development of WICS’ international activity.”

Is that the case? I guess that that is a question for the Government.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Graham Simpson

I am going to move on. I want to ask about staff education and training, which is another area that has attracted a good deal of interest. WICS has spent around £300,000 on executive education in the form of masters of business administration. I think that you, Mr Satti, have an MBA that you received during your time at WICS, and others have MBAs as well. We have heard about Ms Ashford who went to Harvard. How many of the staff who went on these programmes remain in the business? Obviously you are one, Mr Satti. Of the people who were either sent abroad or elsewhere in Britain on these management programmes, how many are still in the business?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Graham Simpson

What is the budget?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

In paragraph 14 in your report, you say that the compliance working group

“expects to report to the Scottish Income Tax Board on the first phase of this evaluation in January 2025”—

which you mentioned—

“including the likely costs of additional compliance work, after which the Scottish Government must decide on the merits of funding any additional activity.”

There is therefore a role for the Scottish Government.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

It is still an important issue.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

It should not still be in development, should it?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

Yes—it sounds as though there are a few questions for HMRC.

I want to ask about one other issue. Mr Davies, in relation to tax relief on pension contributions, paragraph 2.13 in your report says:

“HMRC must identify Scottish taxpayers so that tax relief is correctly allocated. Pension administrators claim tax relief at source on behalf of their members and add this to their members’ contributions. HMRC applies tax relief on pension contributions at the basic rate of 20% for all taxpayers. Scottish taxpayers paying a tax rate above 20% can claim the remaining tax relief through a Self Assessment return or by contacting HMRC.”

I have asked about that issue previously. It strikes me that a lot of people will have absolutely no idea that they can do that and will not know how to go about it, so they could be missing out.

First of all, do you agree with my assessment? If you do, do you have any idea how many people are affected?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

Yes, I absolutely accept that. I think that most laymen and laywomen have no idea that they can do that and are probably not made aware of it. However, there is a Scottish element, because Scotland has a different tax rate—that is where we come in.

I have no further questions.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Graham Simpson

When is the next review of the scheme? You mentioned the regulatory review period. When will the issue be looked at again?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Graham Simpson

If the decision was to not continue with the international work, that would affect WICS’s headcount quite a bit. Even if the headcount is already being reduced, presumably WICS would not need as many people as it would do if that work was going to continue.