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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

During dissolution, there are no MSPs and no parliamentary business can take place.

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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 4 May 2021
  6. Session 6: 13 May 2021 to 8 April 2026
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Displaying 3919 contributions

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Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

What is that as a percentage, roughly? It is not 80 per cent, is it?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

In the interests of time, I go straight to Stuart McMillan to put some questions.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

You have already spoken about additional assurance, more checks and so on, so that is already built into your work programme, is it not?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

I turn to the vexed question of the estimates and adjustments that take place. We are looking at the income tax revenues for 2022-23. There is an estimate that covers about £1 billion-worth of tax revenue out of a tax take of £15 billion that year. That seems to us to be, on the surface, quite a high figure. Is that the level of estimate and adjustment that you would expect? Is it an apportioning of a United Kingdom figure that has been transposed into the Scottish context? To what extent is an adjustment made for the profile of taxpayers in Scotland?

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

Thank you very much. The deputy convener, Jamie Greene, will ask the last round of questions.

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?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

Okay. I have finished my questions, convener.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

The Scottish Human Rights Commission has made a pitch for more powers, including, I think, some powers of enforcement. I guess that the equivalent might be the UK Equality and Human Rights Commission, which has the power to support litigation and mount its own inquiries and so on. It has demonstrably more power, yet nobody thinks that that is an interference with the due process of Parliament or Government.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

That is fine. We put that to the test with the Scottish Public Services Ombudsman over the case of the women against state pension inequality, in which there was an ombudsman recommendation that the Government chose not to implement.

Can I go into a final area that is related to this? Setting aside the enforcement part, I will move on to regulation and adjudication. In some commissions, such as the Scottish Information Commissioner and the Scottish Public Services Ombudsman, those seems to be combined. However, if we look at the Ethical Standards Commissioner and the Standards Commission for Scotland, there is a separation between regulation and adjudication in the Scottish landscape. Is that a unique example in your experience, or are there other instances where there is a separation between those two functions?