- Asked by: Jackie Baillie, MSP for Dumbarton, Scottish Labour
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Date lodged: Friday, 18 September 2015
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Current Status:
Answered by John Swinney on 6 October 2015
To ask the Scottish Government, further to the answer to question S4O-04599 by John Swinney on 17 September 2015 (Official Report, c.3), what projects have been delayed as a result of the transition to the European System of Accounts 2010 (ESA 10).
Answer
A wide range of factors can have an impact on the delivery timetable for infrastructure projects. Twelve projects being delivered through the hub programme are working to delivery timetables that are affected by current consideration of classification issues: Lothian Health Centre Bundle; Inverclyde Care Home; Kelso High School; Newbattle High School; Baldragon Academy; Elgin High School; Dalbeattie Learning Campus; Barrhead High School; Our Lady and St Patrick’s High School; Ayr Academy; Campbeltown Grammar and Oban High School, and East Ayrshire Learning Campus (Kilmarnock Academy).
- Asked by: Jackie Baillie, MSP for Dumbarton, Scottish Labour
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Date lodged: Monday, 05 October 2015
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Current Status:
Taken in the Chamber on 6 October 2015
To ask the Scottish Government when the Crown Office was first notified of the allegations of mortgage fraud against Christopher Hales.
Answer
Taken in the Chamber on 6 October 2015
- Asked by: Jackie Baillie, MSP for Dumbarton, Scottish Labour
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Date lodged: Friday, 25 September 2015
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Current Status:
Answered by John Swinney on 5 October 2015
To ask the Scottish Government what budget is available to advertise the Scottish rate of income tax in light of the comment of Charlotte Barbour of the Institute of Chartered Accountants to the Finance Committee on 23 September 2015 that "there may be restrictions on the budget for advertising the change and questions around who is paying for all of that”.
Answer
HMRC is responsible for the implementation of the Scottish rate of income tax. In the UK Government’s Third Annual Report on the Implementation and Operation of Part 3 (Financial Provisions) of the Scotland Act 2012, the breakdown of the estimated costs for the lifetime of the implementation programme allocated £4.2 million for communications and publicity related activity.
- Asked by: Jackie Baillie, MSP for Dumbarton, Scottish Labour
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Date lodged: Friday, 25 September 2015
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Current Status:
Answered by John Swinney on 5 October 2015
To ask the Scottish Government when it will set the Scottish rate of income tax.
Answer
The Scottish Government will propose a Scottish rate of income tax for the consideration of the Scottish Parliament within its draft budget for 2016-17.
- Asked by: Jackie Baillie, MSP for Dumbarton, Scottish Labour
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Date lodged: Friday, 25 September 2015
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Current Status:
Answered by John Swinney on 5 October 2015
To ask the Scottish Government (a) how and (b) when it will advertise the level that the Scottish rate of income tax has been set at to (i) taxpayers and (ii) employers.
Answer
The Scottish Government will propose a Scottish rate of income tax for the consideration of the Scottish Parliament within its draft budget for 2016-17.
- Asked by: Jackie Baillie, MSP for Dumbarton, Scottish Labour
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Date lodged: Friday, 25 September 2015
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Current Status:
Answered by John Swinney on 5 October 2015
To ask the Scottish Government what assessment it has made of the risk of being unable to identify all Scottish taxpayers by April 2016.
Answer
It is the responsibility of HMRC to identify the Scottish taxpayer population as part of its implementation programme for the Scottish rate of income tax. The Scottish Government is represented on HMRC’s project and programme boards.
The level of risk associated with the identification of Scottish taxpayers is monitored and managed as part of the ongoing programme and project management procedures in place for the implementation of the Scottish rate of income tax by HMRC.
- Asked by: Jackie Baillie, MSP for Dumbarton, Scottish Labour
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Date lodged: Friday, 25 September 2015
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Current Status:
Answered by John Swinney on 5 October 2015
To ask the Scottish Government (a) how and (b) when it will advertise the coming into force of the Scottish rate of income tax to (i) taxpayers and (ii) employers.
Answer
It is the responsibility of HMRC to implement the Scottish rate of income tax. HMRC have provided an outline of its communications strategy for the Scottish rate of income tax to the Finance Committee.
- Asked by: Jackie Baillie, MSP for Dumbarton, Scottish Labour
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Date lodged: Friday, 25 September 2015
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Current Status:
Answered by John Swinney on 5 October 2015
To ask the Scottish Government whether it will reconsider the decision not to show the Scottish rate of income tax separately on P60s and payslips in light of evidence submitted to the Finance Committee.
Answer
The Scottish rate of income tax will be clearly shown on an individual’s annual tax summary to provide transparency for all Scottish taxpayers while minimising the impact on employers.
I set out the rationale for this decision in my letter of 9 June 2015 to the Convener of the Finance Committee. This can be found at:
http://www.scottish.parliament.uk/S4_FinanceCommittee/General%20Documents/2015_06_11_Cab_Sec_to_Finance_Committee.pdf.
- Asked by: Jackie Baillie, MSP for Dumbarton, Scottish Labour
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Date lodged: Friday, 25 September 2015
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Current Status:
Answered by John Swinney on 5 October 2015
To ask the Scottish Government which body is responsible for financing communications and publicity associated with the introduction of the Scottish rate of income tax.
Answer
Scottish Government is meeting all the costs of HMRC’s implementation programme for the introduction of the Scottish rate of income tax, which includes those associated with communications and publicity related activity.
- Asked by: Jackie Baillie, MSP for Dumbarton, Scottish Labour
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Date lodged: Monday, 21 September 2015
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Current Status:
Answered by John Swinney on 5 October 2015
To ask the Scottish Government when it will agree the block grant adjustment for 2015-16 with the UK Government.
Answer
The block grant adjustment with respect to the fully devolved taxes for 2015-16 was set out in correspondence to the Finance Committee in January 2015. This saw the Scottish budget reduced by £494 million. The correspondence also noted that any forestalling effect would be assessed so that the Scottish Government would not be adversely affected by the UK government change to Stamp Duty and Land Tax announced in December 2014.