Chamber and committees

I refer the member to the answer to question S4W-09213 on 19 September 2012. Correspondence between the Scottish Government and HMRC on aspects of the collection of a tax to replace the Stamp Duty Land Tax has been placed on the Scottish Government website.

All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.

I refer the member to the answer to question S4W-09207 on 19 September 2012. We have recently announced the appointment of the interim head for Revenue Scotland.

All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.

Scottish Government officials have discussed aspects of the collection of a tax to replace the Stamp Duty Land Tax on a number of occasions since 30 November 2010.

The Scottish Government budget is managed flexibly across all projects and portfolios to ensure the spend achieves the maximum benefit for the Scottish people. Within the overall budget, the only financial implication of marginal movements in timescales for individual projects of a number of weeks, is to shift an element of the cashflow required into the next financial year, in this case, from 2011-12 into 2012-13.

Non-domestic rates income projections are subject to regular monitoring throughout the course of the financial year as part of the normal budget cycle process as more up-to-date data becomes available to check that the forecasts remain on track. If any adjustments are necessary they would be brought to the attention of the parliament and its committees for scrutiny through the budget process.

The Scottish Government lays before Parliament an annual Non-Domestic Rating White Paper Account setting out full details of all the sums collected by local authorities and the distributable amounts paid back to local authorities.

The Scottish Government has estimated that local authorities will collect non-domestic rates totalling £2,263 million in respect of 2012-13 as set out in Table 16.01 of the Scottish Spending Review 2011 and Draft Budget 2012-13. Non-domestic rates income projections are subject to regular monitoring as part of the normal budget cycle process as more up-to-date data becomes available to check that the forecasts remain on track. If any adjustments for future year estimates are necessary they would be brought to the attention of the parliament and its committees for scrutiny through the budget process.

Costs for recruitment to Revenue Scotland are included within the estimated staff costs, set out in the document that I have placed in the Scottish Parliament Information Centre (Bib. number 54051). Any recruitment will be carried out in line with Scottish Government policy.

The pension costs of Revenue Scotland staff are expected to be aligned with the pension costs of Scottish Government staff. These costs are included in the projected costs for Revenue Scotland that I have placed in the Scottish Parliament Information Centre (Bib. number 54051).

The projected costs for Revenue Scotland have been estimated in line with usual procedures.

The staffing structure for Revenue Scotland will be finalised in due course.