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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 21 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: 22 February 2024

Colin Beattie

As a layman, I would still say that the service level agreement is being breached.

I will move on to something different, although we touched on it when we talked about Scottish income tax behaviour. Auditor General, is there enough published data and research on taxpayer behaviour to assist the forecasting by the SFC, policy development by the Scottish Government and scrutiny by the Scottish Parliament?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

As you say, it will be a couple of years before we really understand the full impact of what is happening now.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Okay. I will move on. Do Audit Scotland and the C and AG believe that the strategic picture of risk could be more bespoke for Scotland? We keep coming across places where data is not available for Scotland as such, and there is also apportionment from UK-wide figures. To be honest, the UK has a different make-up of taxpayer. It is all distorted by London. That goes for any place outside London because it dominates, and any apportionment will be somewhat distorted. Can we do this better? Can we get better figures for Scotland?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

You will monitor that going forward.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Okay—thank you.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Colin Beattie

I will leave that particular aspect aside. Were the policies in place considered by the audit and found to be adequate? I would expect that looking at policies and at adherence to those policies to be part of the audit process.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Colin Beattie

In the course of the audit, was any request made to the senior management team to see whether it could backfill that information?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Colin Beattie

Do you know whether the body has tried to find those receipts?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Colin Beattie

A question that leads on from that is whether any work has been done to review expense claims from previous years.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Colin Beattie

Finally, without mentioning names, which positions comprise the senior management of the commission?