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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. Current session: 13 May 2021 to 22 December 2025
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Displaying 3346 contributions

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Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

But you discussed it.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

But this is not the only college that is facing financial difficulties. The committee has heard compelling evidence from the sector about the state of the college sector in Scotland. Perth is not the only college to face these challenges, but every other college manages to produce a budget.

We have had evidence from Colleges Scotland outlining the position going forward, and stating that if there were, say, a flat-cash settlement, a number of colleges could go under. The college sector is in a dire state. This is not the only college that is having problems, but you are the only college that somehow managed not to produce a budget.

What I am trying to get at is this: why were you unique in not being able to produce a budget when all the other colleges, with all the challenges that they were facing, managed to do so?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

Before we do that, I am trying to get an explanation in layman’s terms, for anyone watching, about why we can raise up to £1.7 billion and yet have only £616 million to play with. I am paraphrasing. The money has been raised. The money is somewhere. Where is it? Who has it?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

We will just plough on, despite the noise in the background.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

Okay.

A number of people have left the college, including all of you. In fact, five members of the board, including the chair, resigned between April and May 2025, which is quite a turnover. Perhaps I can go to you first, Mr Watson, because I think that you might want to tell us why you resigned.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

So, in summary, you felt that UHI exerted too much control over UHI Perth, and you wanted a bit more freedom. Shall we put it that way?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

Okay—that was pretty clear. I shall leave it there, convener.

Public Audit Committee [Draft]

“Financial sustainability and taxes”

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]

“Financial sustainability and taxes”

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]

“Financial sustainability and taxes”

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.”