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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 20 July 2025
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Displaying 3298 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

I repeat that my understanding is that at least one of the reports was due to be published in January, and ministers had sight of that last year. Why was it only yesterday that the Public Audit Committee of the Scottish Parliament, which is conducting an inquiry into the administration of Scottish income tax, received that? Could somebody explain that? Alyson Stafford, can you explain that?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

One of the reports that we are discussing is the Auditor General’s report on “Administration of Scottish income tax 2022/23”, in which he says that getting some of the longitudinal analysis on behaviour, for example,

“will help inform future tax policy decisions and enable more informed scrutiny.”

That is why we are here, so I find it extraordinary that you have had that information, in whatever form, that you have not shared with us, as members of the Parliament. Do you not see anything wrong with that?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

So, ministers were setting the budget on the basis of information that might have been statistically invalid.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

I will bring Graham Simpson back in later, but I will bring in Willie Coffey at this juncture.

09:30  

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Thank you. By mentioning the fiscal framework, you are in danger of opening up another front, but I will resist the temptation.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

We are out of time, so I will draw this morning’s session to a close. I think that we might have further questions to put to you, not least—frankly—because of the late arrival of the two documents, which are lengthy and detailed and require proper scrutiny by the committee. We also look forward to the further information that Jonathan Athow and Alyson Stafford have said that they will supply to the committee. I think that I can safely say that Colin Beattie will supply you with his top 30 before the week is out to illuminate his point about those areas where he thinks that there are still significant gaps.

With that, I thank our witnesses Phil Batchelor, who got off very lightly this morning, Jonathan Athow, Alyson Stafford and Lorraine King, who got off quite lightly, too, although I thought that she made a very telling intervention. Thank you very much for your time.

I close the public part of the committee’s deliberations so that we can move into private session.

10:34 Meeting continued in private until 11:18.  

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Okay. When did the Scottish Government first see drafts of those reports?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

But it was shared with ministers last year.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Okay, but from our perspective, we also direct some of those criticisms to the Scottish Government. I accept that we are talking about an HMRC publication, but if the Scottish Government has had access to it, why was it not prepared to share that with the Scottish Parliament?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

But the ministers make proposals to Parliament, and the decision on income tax rates and so on is made by the Parliament as a whole, not just by the Government.

I am going to move on now, because we have other questions that we want to put, but Graham Simpson wants to come in on a quick point in that regard.