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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 8 August 2025
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Displaying 2597 contributions

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Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

I will return to the issue of estimates, which is something that has exercised this committee and me for a number of years. There seems to be a difference between what the National Audit Office says and what HMRC says. It is in the nature of being an auditor that you always approach things from a more negative point of view, because that is the job. However, the Comptroller and Auditor General noted:

“When it comes to the outturn calculation, our exercise shows that we can take material assurance on the accuracy of the figure, most of which is based on actual records of Scottish taxpayers. However, while we have our current systems, an element of it will always be an estimate. Reducing the uncertainty even further will require significant investment in more accurate Scottish data.”—[Official Report, Public Audit Committee, 19 February 2025; c 13-14.]

It is obviously a concern that we get accurate figures. I am not saying whether it would be a gain or a loss for Scotland if we had accurate figures, but accurate figures are important for planning ahead. If additional resources were available to invest in more accurate Scottish income tax data, where should that be prioritised? Which area would give the biggest results?

09:45  

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

A service level agreement is in place between HMRC and the Scottish Government. To start with, I want to ask a daft question, which Alyson Stafford can perhaps answer. The page that is headed “Purpose” references a requirement for the Scottish Government to meet any “net additional costs”. Can you define what a net additional cost is?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

So—to be clear—there is an intention to revisit the SLA.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

But we are very reliant on the UK systems here.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

I will start my questions by asking whether the HMRC representatives can help me with a figure that I do not think has come out. We have seen evidence that more people are coming to Scotland than leaving, but what is the aggregate value of the tax gains or losses when comparing the inward taxpayers with the outward taxpayers?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

Looking at the service level agreement, I am struck by the lack of flexibility in the overarching aims of the service requirement. Among those aims are that

“HMRC will identify the Scottish taxpayer population and collect from it the correct rates of SIT … HMRC will account for the amount of SIT collected”

and

“HMRC will continue to administer income tax.”

There are a couple of pages of requirements. Some are stronger than others, but there are definite commitments on the part of HMRC all the way down.

We have been talking about all the estimates and workarounds that are being used. Is there any intention to revisit the SLA?

Public Audit Committee

Additional Support for Learning

Meeting date: 19 March 2025

Colin Beattie

As you suggest, the Scottish Government’s position seems to be that the tribunal is a last resort, but there is no requirement for parents to explore mediation before resorting to that route. What can the Scottish Government do to address that? In your view, would a mandatory mediation process prior to tribunal access help to alleviate some of the pressure?

Public Audit Committee

Additional Support for Learning

Meeting date: 19 March 2025

Colin Beattie

Paragraph 26 of your briefing highlights that the recorded growth is

“unlikely to be capturing all additional support needs.”

Can you give any detail on what steps are being taken to ensure that the pupils who require ASL are being identified and supported?

Public Audit Committee

Additional Support for Learning

Meeting date: 19 March 2025

Colin Beattie

I want to come back to some of the figures in your briefing, particularly those that are set out in paragraph 22 and exhibit 3. Paragraph 22 says that

“The number of pupils recorded as receiving ASL has increased by 768 per cent since 2004”—

that is, from 4.5 per cent of all pupils to 40 per cent, which is a fairly dramatic increase. I am aware of a high school in my constituency where the figure is 54 per cent. Local councils are saying that those numbers will continue to rise, but what is that view based on?

Public Audit Committee

Additional Support for Learning

Meeting date: 19 March 2025

Colin Beattie

Given that councils have said that demand will continue to increase—which is worrying, although they do not say at what rate—do they have a pipeline that they can look back at to see what sort of volumes will be coming down towards them? They must have something, otherwise they would not be saying that demand was going to continue to increase.