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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 22 August 2025
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Displaying 2341 contributions

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Local Government, Housing and Planning Committee

Damp and Mould in Social and Private Rented Housing

Meeting date: 16 May 2023

Willie Coffey

Good morning, minister. It is good to see you on that side of the table. You are very welcome.

You and I were local councillors for many years. One big issue that recurred year after year was dampness and mould in the various housing stocks. I will go straight to what I think is an important question to ask you. Do you think that it is now time that the Government included mould and condensation as recognised hazards as part of the statutory definition of what a tolerable standard is?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Willie Coffey

So, employers can apply the incorrect tax code to their employees and remain anonymous?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Willie Coffey

Is information on the employers involved publicly available, or is it confidential and we will never know who they are?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Willie Coffey

Thank you. I hope that I can come back in on the S-code issue that my colleague might raise in a moment.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Willie Coffey

My last query is whether there is an overall value of the loss attached to the 41,000 people who are not paying tax under the proper Scottish tax code.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Willie Coffey

I want to probe a bit further into the number of taxpayer records that do not have the proper S code attached. Something like 41,000 were identified in March 2022, and in March 2021 it was 39,000. The percentage might go down a wee bit but the actual numbers are going up of cases where S codes are knowingly not being applied correctly. Is it an offence for an employer not to apply an S code correctly when they know that they should?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Willie Coffey

I want to ask a couple of questions on data gathering, data integrity and data methodology. Alyson Stafford touched on those issues in her opening remarks, so I will ask both witnesses whether they are broadly satisfied that how we do what we do provides the accuracy that we expect and need?

During a previous session, Darren Stewart from the National Audit Office suggested that we might want to look at doing more frequent third-party data gathering exercises. Earlier, Alyson touched on the methodologies that we use. The Comptroller and Auditor General also said that he had identified limitations in the methodologies. He said that taking a proportion of UK-wide sampling of data as Scottish data did not accurately reflect the circumstances in Scotland because of the tax variations and bands. Could witnesses talk a little bit about how satisfied they are with third-party data, how accurate it is and whether there is scope to improve it?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Willie Coffey

Will it ever be possible to get better performance than 98 or 99 per cent? Ultimately you are trying to get forecasts and outturn to be as close as they possibly can be, but perhaps that is an impossible task. Would you consider using Scottish data only to try to achieve that accuracy, or is it still appropriate to draw on UK data to give us that picture?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Willie Coffey

It says in the report that a small number of employers are involved, but it is 41,000 people. There must be a large number of people who are working for a single employer that is not paying its proper S code tax amounts. Is it fair to say that?

Local Government, Housing and Planning Committee

Damp and Mould in Social and Private Rented Housing

Meeting date: 2 May 2023

Willie Coffey

I will lead on the same issues as those that I asked the previous panel about, and I will start with John Kerr.

One issue is the extent to which tenants are responsible for the conditions that they live in because of their lifestyle. We are talking specifically about condensation, dampness and mould. You will be aware that the ombudsman in England issued a warning to social landlords to avoid blaming tenants for those conditions. Do you recognise that it is still an issue in Scotland that, in many cases, we say to our tenants that it is their lifestyle that causes condensation, dampness and mould in their homes?