Skip to main content

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.

For more information, please visit Election 2026

Loading…

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.  

Filter your results Hide all filters

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
Select which types of business to include


Select level of detail in results

Displaying 3919 contributions

|

Public Audit Committee

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

That is fine. I appreciate that. Thank you. Graham Simpson has some questions.

Public Audit Committee

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

I will move on to an area that is highlighted in your report in exhibit 1, which is titled, “Progress on implementing devolved taxes in Scotland has been slower than planned”. That might be a bit of an understatement. For example, you refer to the devolved air departure tax, which was expected to be introduced on 1 April 2018. You refer to the assignment of VAT receipts, which was supposed to be sorted out with a transition year in 2019 and implemented by 2020. We are talking about seven and five years ago and neither of those taxes has been implemented. Could you shed some light on why there have been those delays, what the problems are, and who, if anybody, is to blame?

Public Audit Committee

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

Thank you very much indeed. I am now going to turn to Colin Beattie, who has some questions for you.

Public Audit Committee

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

That ends this very useful session. I take the opportunity to thank you again, Auditor General, for presenting that evidence and producing the report. I also take the opportunity to thank Thomas Charman and Richard Robinson for their evidence this morning. We need to consider what our next steps are, and we will take a bit of time to look at that.

I will suspend the meeting to allow for a changeover of witnesses.

10:47 Meeting suspended.  

10:52 On resuming—  

Public Audit Committee

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

You have not read all of it. Which bits have you read?

Public Audit Committee

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

That is fine. It is just that, in the course of this morning, we may turn to things that the Auditor General said.

Mr Watson, do you want to say anything at the outset?

Public Audit Committee

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

Yes, but I do not think that any of us would accept that there was nothing to see here, Mr Watson.

Public Audit Committee

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

That is not how the Auditor General viewed the situation when he gave evidence to us on 8 October, and we can return to that.

One of the things that have been reported is that, under your tenure as the principal and chief executive, there were five different finance directors. Why was that?

Public Audit Committee

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

I will bring in Joe FitzPatrick in a second, but can I just take you back, Mr Watson, to some of the fundamentals here? When we took evidence from the Auditor General on 8 October, he said:

“I ... cannot recall, from my time in this role and during my career of auditing public bodies in Scotland, an organisation that has not prepared an annual budget.”

In your time—in your career—Mr Watson, have you ever been part of an organisation that has not prepared an annual budget?

Public Audit Committee

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

We are talking about an organisation that is governed by the Public Finance and Accountability (Scotland) Act 2000 and is subject to the Scottish public finance manual. We are not talking about a private enterprise. We are talking about public money, which is why we expect certain standards to be met.

The Auditor General said:

“a budget gives an organisation an anchor with which to measure how it is progressing during the year.”

Margaret Cook, do you not accept that that is a fact?