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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 20 August 2025
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Displaying 2597 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Colin Beattie

Are there areas in which better data would be helpful?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Colin Beattie

It does not say that you are going to do your best.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Colin Beattie

But just to clarify that particular point, in response to questions from the committee, the C and AG stated:

“Our conclusion that the methodology is reasonable is not the same as saying that we are giving assurance on the number itself. That is an important distinction in audit terms.”—[Official Report, Public Audit Committee, 22 February 2024; c 7.]

The C and AG is therefore not saying that your figures are accurate; he is saying that the methodology is acceptable.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Colin Beattie

I come back to the service level agreement, which says that

“key requirements have been identified for HMRC’s operation and administration of the SIT powers”.

Under that, the first bullet point is:

“identify and maintain an accurate and robust record of the SIT taxpayer population”.

That is a strong statement, but I am not sure that it is borne out by what we have heard. The second bullet point refers to allowing

“HMRC to collect and account for the correct amount of income tax revenue due to the Scottish Government”,

which goes back to having correct, robust and accurate assurances, and all the rest of it. I am not sure that we have that.

Are we actually complying with the service level agreement, or is it just a statement of intent?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Colin Beattie

For the past several years, I have been expressing concern about the accuracy of the figures that we get for Scottish income tax. Indeed, in 2021-22, I extracted lists of all the areas in which HMRC had used estimates, guesstimates, UK-based averages and other things, all of which, in aggregate, bring considerable uncertainty to the actual amount of income tax that relates to Scotland. Clearly, I did not bother doing the same thing this year, because there has been no change. Nothing has happened, and there has been no improvement in the accuracy of the figures or in eliminating some of the anomalies that so obviously and clearly exist. Does HMRC have a plan to eliminate such concerns?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Colin Beattie

Quite a few of these issues are Scotland related. I can understand that, in the UK context, there are well-tried and established procedures, and if it were the same for Scotland, that would be more acceptable. After all, there will always be a slight uncertainty. However, there are 30-odd areas here in which you are basically sticking your finger in the air and hoping that the figures will be right. Surely some work should be done on some of these Scotland-specific issues to try to drill down to get the right figures and to eliminate anomalies.

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

Members have heard previously about service rationing and the growing level of unmet needs. Have you looked at that at all? Has there been any change in that? Is there a negative trend in that respect?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

It certainly appears that the bar to qualify for services is being raised. It seems to me that that would hide unmet need.

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

I am looking at the chart that Carol Calder referred to, which shows the impact on unprotected services over the past 10 years. Planning has certainly been hit hardest—believe me, I hear a lot of complaints about that—but central support services come next. What is covered by “central support services”? Is that a uniform term across all councils?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

Service users have also sustained reductions in capital budgets. What has been the impact of those reductions in capital budgets? Are any user groups more greatly impacted by those reductions?