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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

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

I will follow up on some of the issues that Mr Beattie asked about. In your report, Mr Davies, you say that HMRC

“has not tested its assumption that non-compliance in Scotland is the same as in the rest of the UK.”

I guess that you would stick to that. You have said that there is an issue with systems—I guess that you are talking about computer systems—and that they need to be upgraded. Is that basically the position?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

Sorry—a decision on what?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

Is the Scottish Government waiting for the Scottish income tax board to report to it?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

Okay. Auditor General, in your report, you say:

“The completion of the additional third-party data exercise in 2024, one year earlier than originally planned, is a positive development, however the results of this exercise have not yet been published”.

Have they been published now?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

HMRC wrote to employers to ask them to update their records. Do you know what the result of that was?

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 see that Mr Brannen, who mentioned you, wants to come in.

Public Audit Committee

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

Meeting date: 19 February 2025

Graham Simpson

One thing that leapt out for me was the money that was paid to Mr Plant, the chief executive of Scottish Water, who is on a very handsome salary. He got quite a big relocation package to move up from England, and part of that was that we, the taxpayer, paid his land and buildings transaction tax. We paid his tax bill for buying a house. That struck me as wholly inappropriate. Is that covered by the scheme?

Public Audit Committee

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

Meeting date: 19 February 2025

Graham Simpson

It sounds from what you are saying that the relocation package was separate from the bonus scheme.

Public Audit Committee

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

Meeting date: 19 February 2025

Graham Simpson

Am I correct in saying that the bonus scheme applies only to the three executives of Scottish Water and nobody else?

Public Audit Committee

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

Meeting date: 19 February 2025

Graham Simpson

Maybe not all workers could benefit from the bonus scheme.