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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 4 May 2021
  6. Current session: 13 May 2021 to 2 September 2025
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Displaying 3539 contributions

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Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

He just got a mention as our accountant.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

I must apologise for shuffling my papers while you were speaking; I was listening to you, but I was trying to find a specific page that I cannot seem to find in this massive tome. I annotated the pages that I was going to ask questions on last night, but I seem to have missed that one out, so I apologise for my ceaseless footering.

I cannot find the page, but the question is about your capital plan. If I remember correctly, it seems that you will invest something like 拢787,000 in capital during the next year, which is an increase from more or less zero during the past year or two. Can you talk us through that investment and tell us what you intend to deliver with it?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

Good morning, and welcome to the 32nd meeting in 2023 of the Finance and Public Administration Committee. We have one public item on the agenda, which is the first annual evidence-taking session with representatives from Revenue Scotland on how it fulfils its functions. We are joined by Elaine Lorimer, Revenue Scotland鈥檚 chief executive, and Aidan O鈥機arroll, its chair.

Before I wish the witnesses good morning, I should say that I was privileged to be invited to host a reception for Revenue Scotland in committee room 3 a couple of weeks ago. I thought that it was a very successful and enjoyable meeting. I was sorry that Elaine Lorimer was unable to make it that night due to illness, because she missed a very interesting event.

I invite Aidan O鈥機arroll to make a short opening statement.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

So you are hoping for further progress, and are planning for and working towards that.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

Our accountant, John Mason, is waiting to come in after I am finished.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

The work that you are doing on compliance activity brought in some 拢10.4 million, but I note an increase in the total amount of penalties and interest collected in the current year of 拢2.065 million, compared with 拢1.245 million the preceding year. Can you clarify the reason for such a significant jump?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

Excuse me, but I notice that you are looking at John Mason even though he did not ask the question.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

On you go then.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

We have noticed significant increases in your budget year on year over the past two or three years, and I imagine that it will be similar going forward.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

It is the old argument about evasion versus avoidance, is it not?

Thank you very much for your contributions today. I do not know whether there are any final points that you want to make before we conclude. Is there anything that we have not touched on? Do you have any additional thoughts that have been stimulated by our questions?