Skip to main content
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. Current session: 13 May 2021 to 17 January 2026
Select which types of business to include


Select level of detail in results

Displaying 3682 contributions

|

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

So 15 to 20 per cent is due to behavioural factors. The rest is due to things such as the fiscal framework and so on, is it not?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Can we get a succinct answer to that question?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

I take you back to one of your previous answers, which I think will be of interest to the committee. You mentioned that when the Government was contemplating introducing a new tax band—the advanced rate of tax—you signed a confidentiality agreement with HMRC and you set to work. Did you set to work on looking at whether that was feasible, or did you set to work on setting up the systems?

10:15  

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Okay. I presume that there was no question but that the answer would have been that it was feasible.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

On the chronology, if we are looking at the tax year 2023-24, which I think is when the higher rate came in—

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

The advanced rate—okay.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

When you talk about the announcement having been made, do you mean at stage 1 of the budget process or at stage 3, when the Parliament has agreed to the budget?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

On the point about transparency, when you do those retrospective digs into where you made estimations and adjustments in previous tax years, does that become published information?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Yes, we understand that.

I will now invite Colin Beattie to put some questions to you.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

Dr Lamont, you also reflect on the difference between soft powers and hard powers. Does that help us to define the purpose of different commissions and commissioners? Alison Payne mentioned that the Scottish Commissioner for Children and Young People and the Scottish Information Commissioner might be interchangeable in some of the work that they do. However, the latter has certain powers of enforcement, whereas the former does not. Does any of you want to reflect on that?