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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 13 August 2025
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Displaying 2597 contributions

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Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

I am mentioning all these issues because, in the aggregate, they are a concern. For the past two years, HMRC has been having difficulties in importing land and property transaction data. Two years?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

As I say, I am just highlighting examples. In part one, paragraph 1.5, the report says that

“HMRC does not have data in sufficient detail to identify income tax liabilities, reliefs or other adjustments relating to individual taxpayers.”

Is that not a bit of a concern? The report goes on:

“The gross total of all the estimates and adjustments made by HMRC totalled £1,077 million in 2022-23”,

so it will be more now. That is not a small sum of money. Is the chance of error and incorrect projections based on that lack of data not a concern?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

My understanding is that the international side of its business was frozen.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

I think that the international aspect will be picked up later.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

That estimate must get distorted by the sheer wealth of the south-east of England. That would also be so for any area of England, but when you are comparing Scotland, the divergence is huge. Again, in paragraph 1.13 you are talking about basing calculations on UK averages, which, as I have said already, is a bit of a concern.

Excuse me; I am flicking through the report because I have highlighted all the bits that I am concerned about.

Here is one: the Scottish taxpayer population. To me, it looks as though there has been a fall in lower-rate taxpayers, but there does not seem to be any assessment of why that is or how that is working. You have fewer people paying less tax within the lower tax bands, based on previous years. Does that mean that they have moved into a higher tax band and are paying more tax now?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

Sorry, it is 2.16.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

Quite a few people—obviously those who are not involved in this—have questioned whether WICS is value for money. Given that it is the regulator of the water industry, I realise that there is a bit more to it, but, basically, it looks after Scottish Water. There are 20-odd people in WICS. Could that work be done by another body—the Scottish Environment Protection Agency, for example?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

Has WICS done any tangible assessment of the possibility of any impairment of the ability to perform?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

Leading on from that, I have a question for the Scottish Government. Has any assessment been undertaken on whether, in its regulatory and consultancy work, WICS is value for money?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

I will move to something slightly different and talk about expenditure. Parts of this have been covered already but I will try to get a little more detail. There were some expenditures—three, in particular—that did not meet the requirements of the SPFM. These related to travel and subsistence expenses. If I remember correctly, not all these expenses were subsequently approved. What does that mean?