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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 14 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

Yes. I have a very quick question for Alyson Stafford. You are the director general of the Scottish exchequer, and you have a service level agreement with HM Revenue and Customs. When did you first get sight of these reports?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

I repeat that my understanding is that at least one of the reports was due to be published in January, and ministers had sight of that last year. Why was it only yesterday that the Public Audit Committee of the Scottish Parliament, which is conducting an inquiry into the administration of Scottish income tax, received that? Could somebody explain that? Alyson Stafford, can you explain that?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

One of the reports that we are discussing is the Auditor General’s report on “Administration of Scottish income tax 2022/23”, in which he says that getting some of the longitudinal analysis on behaviour, for example,

“will help inform future tax policy decisions and enable more informed scrutiny.”

That is why we are here, so I find it extraordinary that you have had that information, in whatever form, that you have not shared with us, as members of the Parliament. Do you not see anything wrong with that?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

So, ministers were setting the budget on the basis of information that might have been statistically invalid.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

I will bring Graham Simpson back in later, but I will bring in Willie Coffey at this juncture.

09:30  

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Thank you. By mentioning the fiscal framework, you are in danger of opening up another front, but I will resist the temptation.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

We are out of time, so I will draw this morning’s session to a close. I think that we might have further questions to put to you, not least—frankly—because of the late arrival of the two documents, which are lengthy and detailed and require proper scrutiny by the committee. We also look forward to the further information that Jonathan Athow and Alyson Stafford have said that they will supply to the committee. I think that I can safely say that Colin Beattie will supply you with his top 30 before the week is out to illuminate his point about those areas where he thinks that there are still significant gaps.

With that, I thank our witnesses Phil Batchelor, who got off very lightly this morning, Jonathan Athow, Alyson Stafford and Lorraine King, who got off quite lightly, too, although I thought that she made a very telling intervention. Thank you very much for your time.

I close the public part of the committee’s deliberations so that we can move into private session.

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

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Richard Leonard

I invite the deputy convener, Jamie Greene, to put a final set of questions and observations to you.

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Richard Leonard

Thank you. We have run way over time, but thank you very much for giving us full answers to the questions that we put, and for having an interchange with us about some of the ideas and suggestions the committee has for where we think that you should direct some of your resources.

Before I bring the public part of the meeting to a close and move into private session, I thank the Auditor General for leading the evidence this morning. I also thank Antony Clark and Mark MacPherson for the insights that you have given us, which have been very useful indeed.

10:33 Meeting continued in private until 11:02.  

Public Audit Committee

Decision on Taking Business in Private

Meeting date: 18 April 2024

Richard Leonard

Good morning, and welcome, everyone, to the 12th meeting in 2024 of the Public Audit Committee. The first item for consideration by the committee is whether to take in private agenda items 3 to 8. Do we agree to take those items in private?

Members indicated agreement.