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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 1531 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Jamie Greene

Who was, then?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Jamie Greene

Did that person erroneously give approval for the business case?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Jamie Greene

However, the individual did not face it. That is the problem.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Jamie Greene

Let us ask the new chair of the board. Mr Hinds, if you were sitting in the position that Mr MacRae was in at the time, would you have approved the resignation request or would you have preferred to go down a misconduct route?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Jamie Greene

However, given everything that you said in your opening comments about the behaviour of the management at WICS—

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Jamie Greene

Is there perhaps a risk that Mr Sutherland has been used as an easy scapegoat for all the failings, given that he is no longer part of the organisation?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Jamie Greene

He resigned his position.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Jamie Greene

I would just note, without straying into policy areas, that the numbers themselves show that a relatively small group of people on that top rate are responsible for funding a huge chunk of Government revenue.

When you say that these taxpayers are more mobile, are you talking about their ability to move their residency to another part of the UK, or even outside the UK, or about their ability to shift money around in different ways that results in, say, their paying less tax? What do you mean by “mobile”?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Jamie Greene

While I have you on the line, Auditor General, I want to ask about paragraph 56 of your own report. I have read it about 100 times and still cannot get my head around it, so perhaps someone in your team can talk me through it.

In that paragraph, which relates to the budget year 2022-23, you state that

“The forecasts originally used ... reduced the budget by £190 million, the net difference between forecast tax foregone by HM Treasury and forecast Scottish Income tax receipts.”

On the next page, the report says:

“Outturn data shows that there was an increase of £259 million, a positive difference of £449 million from the forecast reduction.”

I have no idea what any of that means, so please talk me through it. It seems quite stark, whatever it is.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Jamie Greene

One of my concerns is that, although taxation has been devolved since 2017-18, there still seems to be no long-term analysis of tax behaviour. In fact, I think that one of the reports—or perhaps both of them—refer to 2027 as the year when we might have a better understanding. That is a decade on from the taxes being devolved, and it is not helping Governments either today or next year make decisions about tax policy.

I am not asking you to comment on the policy itself, but surely the source of this data—that is, HMRC—and the people who analyse it, including the Scottish Fiscal Commission, would be in a better position to inform Government policy if we had that sort of analysis. How can we not know this? You have talked about net inward migration figures being on the increase, for example, but knowing that is irrelevant if we do not know how much extra revenue is being brought in. The number of people is not important; what are important are the amount of money being paid and the net benefit. Is there more that we should be doing in that respect?