The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 2811 contributions
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Thanks, convener. I want to stick to the VAT question. Was the proposal to allow the Scottish Government to keep all VAT receipts raised in Scotland, or was it to do that and be able to set its own rate of VAT?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Do you get the impression that both Governments have just given up on it?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
I am looking at paragraph 32. It says that factors include
“• weaker earnings and employment growth
• behavioural responses from taxpayers ... such as choosing to work fewer hours or exiting the workforce
• differences in the sectoral make-up of the economy, such as the sensitivity of the oil and gas industry in Scotland”,
which is going through a really tough time at the moment, and
“• a different distribution of incomes in Scotland compared to the rest of the UK.”
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
We have spoken before about the different tax rates north and south of the border and how they affect people; for example, whether higher earners leave because they do not want to pay as much tax. We have talked about those things before.
I want to ask about a couple of other areas. One is the transparency question. Between paragraphs 36 and 37 you say:
“The Scottish Government is not sufficiently transparent in explaining how taxes contribute to the Scottish Budget.”
I know that you have spoken about this already, but I want to know what it is that the Scottish Government is not being transparent about. What does the Scottish Government need to do to please you, Auditor General?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
It could be, of course, because it is a little bit embarrassing for the Scottish Government. Maybe the Government just does not want to be as up front as you would like—you do not have to comment on that.
I will ask you about something else: land and buildings transactions tax, which is the Scottish equivalent of stamp duty. Perhaps you can help us here. Do more people pay LBTT in Scotland than pay stamp duty in England?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Following up that issue, Mr Watson, I note that board papers show members discussing the possibility of agreeing a deficit budget, and UHI saying that that was an option and that it would discuss it with the SFC. Did that happen?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Mr Watson and Dr Cook, you have both outlined what you see as the perceived problems with the funding arrangement for Perth college. Has the situation changed since you left, or is it still the same? If it is still the same, how would you fix it?
Public Audit Committee [Draft]
Meeting date: 26 November 2025
Graham Simpson
I know that we are not here to talk about NHS Tayside but do you know why it did not? What happened?
Public Audit Committee [Draft]
Meeting date: 26 November 2025
Graham Simpson
The report also says that
“One of the key areas of financial pressure was staff costs.”
We discussed that earlier in relation to NHS Ayrshire and Arran. Do you know the extent to which NHS Grampian relies on agency staff?
Public Audit Committee [Draft]
Meeting date: 26 November 2025
Graham Simpson
This is my final question. Looking ahead, given the situation that NHS Grampian appears to be in, how realistic is it that it will ever break even? In paragraph 21 of your report, you say that the board is predicting an increase in costs of £370 million over the next five years. That seems to be a massive challenge. The board must cut costs, but costs are going to rise by £370 million.