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Last updated: 7 September 2026

2nd Report 2019

HMRC state in their response to the Committee’s pre-budget report that they “provide the monthly, in-year, figure of total Scottish income tax PAYE liabilities to the Scottish Government” and that since “the vast majority of income tax receipts are paid via PAYE (only circa 16-17% is paid via Self-Assessment), such PAYE liabilities provide the best possible...
Last updated: 10 March 2021

Revised explanatory notes at stage 2

Subsection (2A) ensures that the starting point for the panel when considering an application is that the information provided by the applicant is to be presumed to be true and accurate to the best of the applicant’s knowledge and belief.
Official Report Meeting date: 30 October 2014

Meeting of the Commission 30 October 2014

In the first paragraph on page 7 of the budget proposal, you talk about best-value audits. If I recall correctly, at the previous meeting we talked about the reduction in the number of best-value audits.
Official Report Meeting date: 7 August 2014

Meeting of the Commission 07 August 2014

In my experience, best-value audits are valuable tools, especially for local government.
Official Report Meeting date: 4 March 2015

Infrastructure and Capital Investment Committee 04 March 2015

All modes need a free market to do the best that they can on the playing field that they are on.
Official Report Meeting date: 18 November 2014

Justice Committee 18 November 2014

However, we recognise that there have occasionally been issues, and that our technology has not been the best. Earlier, the committee heard evidence about failures in videolinks.
Official Report Meeting date: 17 June 2014

Public Petitions Committee 17 June 2014

The review remit will also cover the work in Europe and the US to ensure that we in Scotland adopt the best possible policy—as I am determined we will—once we have conducted that research.
Official Report Meeting date: 24 September 2013

Health and Sport Committee 24 September 2013

Bob Doris will kick us off, but I will do my best to bring in all of the panellists.
Official Report Meeting date: 15 January 2013

Health and Sport Committee 15 January 2013

It is the place that I probably know best, so my question is parochial. Do you look at funding or resources when you make an inspection and report?
Official Report Meeting date: 7 March 2018

Local Government and Communities Committee 07 March 2018

We strongly support front loading, as that is the best way to engage communities’ views proactively, rather than planning by appeal, which nobody wants.

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