Official Report: search what was said in Parliament
The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
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Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
I thank Mr Davies and the Auditor General very much indeed for their opening statements. As you will expect, we have a significant number of questions.
I want to begin where you left off, Mr Davies. It seems a little bit counterintuitive that at a time of huge collapse in the economy, gross domestic product, gross value added and all the other measures of economic performance, the estimates suggest an increase in the tax take when the pandemic was at its height. We keep coming across references to estimates, samples and assumptions, but can we rely on the accuracy of those estimates?
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Thank you. I now turn to Willie Coffey, who is joining us virtually. Willie has a number of questions that he wants to put. Over to you, Willie.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
I have a final question before I open discussion up to the rest of the committee. This arrangement is quite new and evolving, and we are to some extent learning as we go along, but does HMRC have any plans to change its approach in future, given the extent to which it relies on estimates for the reports that we at the Scottish Parliament get on income tax take in Scotland?
Public Audit Committee
Decisions on Taking Business in Private
Meeting date: 3 February 2022
Richard Leonard
Good morning and welcome to the fourth meeting in 2022 of the Public Audit Committee.
Agenda item 1 is a decision on taking business in private. Do members agree to take items 4, 5 and 6 in private?
Members indicated agreement.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Just to be clear, the report says that the £0.7 million administration fee is
“accurate and fair in the context of the agreement between HMRC and the Scottish Government.”
Could you tell us what you mean by “fair”?
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
On that note, we will conclude the session. I thank Stephen Boyle, the Auditor General, who joined us in person at our meeting today, and Mark Taylor, who was on hand to answer any questions that we had for him—in the event, I do not think that he was called on, but I thank him anyway.
I give particular thanks to Gareth Davies and Darren Stewart from the NAO. As I said at the beginning, we hope to see them in person at some point in the not-too-distant future, because that would help us in examining the important role that they play in keeping account of how HMRC is functioning in this area, which is of particular concern and importance to us.
10:15 Meeting continued in private until 11:00.Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Absolutely. On that note, we will press on with Sharon Dowey, who has a number of questions.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Thank you. Both PAYE receipts and self-assessment receipts have grown, according to the figures that are presented in the report. Is that correct?
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Thanks, Mr Davies. We will look forward to that.
One of the things that is concerning this committee a little bit is the extent to which we are still reliant on estimates, samples and assumptions rather than hard data. The system of a Scottish income tax arrangement has been in place now for three years; why is it that we are still so reliant on estimates, samples and assumptions rather than being able to rely on three years’ worth of Scottish income tax outturn information? I will ask Mr Davies to answer that first and I will come to Stephen Boyle second.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
I believe that you raised this issue in your commentary on the NAO report, Mr Boyle, so perhaps you can give us your views on it.
