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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 24 May 2025
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Displaying 3150 contributions

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Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

As the Public Audit Committee of the Scottish Parliament, we are interested in whether any differential fiscal drag exists in Scotland, in comparison to other parts of the UK. Do you have any data that would help to illuminate that point?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Just to be clear, do you have data to back up that analysis and help you reach the conclusion that there does not appear to be much of a differential impact in Scotland compared with the rest of the UK?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Could you send them before we get the first set of minutes, so that we have a sense of what the object of the board is beforehand?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Absolutely. Any time.

Bill Kidd has some questions about transparency to put to you.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Craig Hoy wanted to ask a quick question; I am not sure what it is on.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Okay. I am sure that that academic analysis will be of use but, in the end, that is a negotiation between two Governments, and it was due to be concluded in 2020, I think. That has been on the go for quite some time. Why has there been such a delay in that negotiation? When do you now expect the negotiations to be concluded?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

My final question is for Alyson Stafford. Could you tell us the Scottish Government’s position on the deployment of private debt collection agencies?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Okay. Thank you.

The other thing that you mentioned, which is of interest to not only the Public Audit Committee but the Parliament as a whole, is the fiscal framework and how that works. Of course, it works in a very particular way. If Scottish income tax receipts are at a certain level compared with UK income tax receipts, there are consequential effects on the operation of the fiscal framework, which can be advantageous but can also be disadvantageous. Can you update us on where the renegotiation of the fiscal framework is?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

A question that arose previously was that we could not find the Scottish income tax board’s terms of reference published anywhere. Would you be able to supply those to us as well?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

I will raise an issue that I think we raised with you last year. It is pointed out in the National Audit Office’s report in paragraph 2.32 that

“The tax gap is the difference between the amount of tax that should be paid and what is actually paid. HMRC does not currently produce a Scotland-specific tax gap.”

Why do we not know what the tax gap is?