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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 18 August 2025
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Displaying 1169 contributions

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Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Sharon Dowey

Your report states:

“governance arrangements to help Scotland adapt to the impact of climate change are less developed than those for reducing emissions.”

Do you know why that situation has occurred?

Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Sharon Dowey

The report states:

“workforce capacity and capability have been identified as key challenges by the Scottish Government”.

Can you tell us more about what the key challenges are and what steps the Scottish Government is taking to address them?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

I was wondering more about the behavioural impact. The First Minister has said that he wants to go further with progressive tax measures, so, my question was about whether, if there was more divergence, more people would cross the border.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

I have one last question. Who is responsible for notifying HMRC if somebody moves house or changes address?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

Would tax be paid in the country in which they live?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

I will move on to questions on identifying Scottish taxpayers. Although it affects only a small percentage of cases, there are still employers who issue incorrect tax codes. The committee has been informed that this is usually the result of a software error. Could you tell us more about what the software error is and who the software belongs to? What, if anything, is being done at the moment to prevent it happening in the first place?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

How much does chasing employers about incorrect tax codes cost HMRC? Do you have that figure?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

So, you go back and inform employers of any issues. Is there any evidence of repeat offenders? If there are repeat offenders—who do so deliberately—is any action taken?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

They are relying on employees to inform them. Is there nothing in place for estate agents or letting agents to notify changes of address or anyone buying properties?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Sharon Dowey

Good morning. First, I have a quick question that follows on from Craig Hoy’s line of questioning. Do you currently have figures showing how many people work for Scotland-based companies but live in England, and vice versa? My question concerns hybrid working, which allows people to work in any country. Are there figures showing how many people would have worked in the UK before the pandemic but now live abroad while still being regarded as working in the UK?