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.
Displaying 3919 contributions
SPCB Supported Bodies Landscape Review Committee
Meeting date: 3 April 2025
Richard Leonard
Okay. I turn to the review process that you have. One of the existing criteria in the officers of Parliament model is:
“The House should, from time to time, review the appropriateness of each Officer of Parliament’s status as an Officer of Parliament.”
How does that work in practice? Is there a review every five years, or as and when required? What are the rules around that, Dr Wilson?
SPCB Supported Bodies Landscape Review Committee
Meeting date: 3 April 2025
Richard Leonard
Okay. Another Crown entity that has been outlined to us is your Takeovers Panel. Our Takeover Panel has the power to block a merger or acquisition. Is it the same in the New Zealand model?
Public Audit Committee [Draft]
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]
Meeting date: 26 March 2025
Richard Leonard
Yes, we understand that.
I will now invite Colin Beattie to put some questions to you.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Richard Leonard
Can we get a succinct answer to that question?
Public Audit Committee [Draft]
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?
10:15Public Audit Committee [Draft]
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]
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]
Meeting date: 26 March 2025
Richard Leonard
The advanced rate—okay.
Public Audit Committee [Draft]
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?