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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 13 May 2025
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Displaying 3102 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

That is an estimate, presumably.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Thank you very much. I do not know whether Willie Coffey has one final question to put.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Our main item of business this morning is consideration of the report “Administration of Scottish income tax 2022-23”. I am delighted to welcome our witnesses. We are joined in the committee room by Alyson Stafford, director general of the Scottish exchequer; Lorraine King, deputy director for tax strategy, engagement and performance at the Scottish Government; Jonathan Athow, director general for customer strategy and tax design at His Majesty’s Revenue and Customs; and Phil Batchelor, deputy director for income tax policy at His Majesty’s Revenue and Customs.

Good morning to you all. We have a number of questions to put to you. We will get to those shortly but, before we do that, I invite Alyson Stafford and then Jonathan Athow to give short opening statements.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Thank you very much indeed. Before I invite the deputy convener to come in, I think that it is fair to say that the committee is disappointed that the two reports that you have produced came out less than 24 hours before your appearance before the committee. My understanding is that one of the reports was due to be published back in January. Will you explain the timing of the publication of these reports?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Without overstating the obvious, publishing them before the committee’s meeting could have involved them being published a week ago, two weeks ago or a month ago. As I understand it, you did not even give us the courtesy of informing us that you were about to publish that information.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Night school, Mr Simpson.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Could you share with the committee the joint compliance working group’s terms of reference and make-up? I do not necessarily mean right here, right now, but it would be useful if you could furnish the committee with a bit more information and outline some of the areas of work that you have just told us about. Going back to my original question, the report by the Comptroller and Auditor General addressed some clear areas around compliance where further work could be done. There might be gaps that could be closed.

I go back to a point that I made in a previous year, which is that the Scottish Government pays £600,000 for this service level agreement, and we are talking about a tax yield of up to £15 billion. Our view, as a committee, has been—I think that this is still our view—that, if that agreement was revisited and a more generous settlement was reached, a lot more useful data could be produced and shared with the Government, the Parliament and those of us who have to scrutinise what is going on with the administration of Scottish income tax.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

You can have the final word from the committee.

Public Audit Committee

Decision on Taking Business in Private

Meeting date: 25 April 2024

Richard Leonard

Good morning. I welcome everyone to the 13th meeting in 2024 of the Public Audit Committee. The first item on our agenda is to agree to take agenda items 3, 4 and 5 in private. Are we agreed?

Members indicated agreement.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Okay. Being resourceful, as it is, the committee will do its level best to tackle some of the issues that are raised in those two reports. To begin, I invite the deputy convener, Jamie Greene, to put some questions to you.