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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

During dissolution, there are no MSPs and no parliamentary business can take place.

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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. Session 6: 13 May 2021 to 8 April 2026
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Displaying 3919 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

Thank you. That is helpful.

I will move things along by bringing in Graham Simpson, who joins us remotely.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

So, do not think that you can just jump on the M74 and pay less tax, Mr Simpson.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

You mentioned the Scottish income tax board earlier. One of the things that resulted from our work last year was that it now produces minutes. They are not the most illuminating or comprehensive minutes that I have ever read—they are, basically, an outline of the agenda and a couple of bullet points beneath. Nonetheless, one set of those minutes describes the fact that the board is planning to be more strategic. Do you get any sense that that is the case?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

We have gone over our time allocation. I think that some members of the committee still have questions, but we will follow them up in writing if you are willing to answer questions on that basis and if that is acceptable to the committee members who still have questions to put to you, including Graham Simpson.

Thank you for the evidence that you have given us this morning. It has been illuminating. We know that, at points, you have been challenged by the committee, and we thank you for your honesty in your responses to that. We have other work that we may need to do. In previous years, we have, in turn, invited the Scottish Government and HMRC to give evidence. The committee will consider how useful that would be on this occasion.

I thank Gareth Davies and Rebecca Mavin for their attendance and their evidence. Auditor General and Mark Taylor, I thank you as well. With that, I will draw the public part of this morning’s proceedings to a close.

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

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

I will ask the Auditor General for Scotland about this. When the Scottish Government was in front of the committee last year, we heard that the service level agreement between the Scottish Government and HMRC was being renegotiated. We had been asking the Scottish Government to look at how the renegotiation could include discussion about releasing more of the data that we think should be available, some of which is fairly basic information about the tax gap and the extent to which fiscal drag is having an impact on tax returns. We were led to believe that that was within the scope of those renegotiations.

However, the current service level agreement looks broadly similar to the previous one. Looking at a fairly useful indicator, which is Mr Davies’s point, the fee paid by the Scottish Government to HMRC—which, let us bear in mind, is to support collecting data on £13 billion to £14 billion in tax—is £600,000. Maybe I am looking at this from the wrong end of the telescope, but if it is a question of paying a bit more to get better-quality data, I think that the view of this committee would be that it would be money well spent.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

The sense I had from the evidence that we took last year from HMRC and the Scottish Government was that maybe the data that we are looking for is not available and that, no matter what the price, it could not be extracted from the system and disaggregated in the way that we think it ought to be. Do you have a view on that? I will ask Mr Davies first and then come to Mr Boyle.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

Could you give us an example of that?

Public Audit Committee

Decisions on Taking Business in Private

Meeting date: 8 February 2024

Richard Leonard

Good morning. I welcome everyone to the fifth meeting in 2024 of the Public Audit Committee.

The first item on our agenda is to agree to take agenda items 4, 5, 6 and 7 in private. Are we agreed?

Members indicated agreement.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

We will want to go through the report in some detail but, first of all, I note that you mentioned towards the end of your remarks that the recommendations have been accepted and specific actions will be implemented. Can you give us an overview of those actions?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

This section 22 report is based on a wider-scope audit of the year 2022-23. In paragraph 10, you capture some of the concerns that you have identified as

“widespread issues with expense claims”,

Including lack of “itemised receipts” and the purchase of alcohol “exceeding the approved rates”. Such matters are cultural and behavioural, so the other question that immediately comes to mind is whether they predate this year or whether what would seem to be sensible governance arrangements and expenses regimes were suddenly abandoned at the beginning of April 2022.