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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 23 June 2025
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Displaying 2297 contributions

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Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

It sounds as though there could be a potential windfall further down the line. When can we expect to see the real figure emerge?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

Is the £50 million figure—the actual positive differential that the Auditor General mentioned—an example of that?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

Is there any further information that the committee could get, either from you or HMRC, about the categories and groups of employees—

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

Thank you for helping to clarify that.

On the S codes and their application by employers in Scotland, the number of employers that do not apply the S tax code to their employees appears to be going up. The paper in front of us says that there were about 39,000 cases of that, and that it is now up to 41,000. Do you have a view on why that continues to be the case? Is it the same sectors that are repeatedly not applying the code, and do you, or does anyone else, have any information that could help the committee to understand what is going on and what work is being done to fix that problem?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

Convener, I think that we asked HMRC for that last year, but I do not recall whether we got a response. Clearly, the committee is interested in why and whether employers are habitually not applying the S code to their employees’ tax returns. Can you add anything on that, Auditor General?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

I would certainly be interested—I am sure that colleagues would be, too—in whether it is a few employers, with high numbers of employees, that are habitually not applying the code. I am sure that it would be of interest to the committee to help resolve that. We do not know, because we do not see that level of detail. Perhaps we could follow up on that if we get the opportunity.

My final question is about parliamentarians and the correct application of the S tax code. You will probably recall that, in the early days of the Parliament, 45 of our dearly beloved colleagues were not regarded as Scottish taxpayers. Is that problem completely resolved now for Scottish members of the Scottish Parliament and Scottish members of Parliament who serve at Westminster? Do we know who they all are, and are we applying an S tax code to them all?

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

The issue of floor plans is coming up later, so I will wait for my colleague to follow up on that. I thank all the witnesses.

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

Fiona Campbell, I want to give you the opportunity to share with the committee the unintended consequences of the licensing scheme. You touched on a few. So that we can get a complete picture on the record, will you talk about any other areas of concern that you have?

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

Okay. Thank you very much for putting all that on the record. Julia, do you have any comments to throw into the mix on the subject of unintended consequences?

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

I have another question, which is probably only for Fiona Campbell. You said in your submission that you would like to see an immediate review of the licensing scheme rather than wait until the system is fully embedded in 12 or 18 months’ time, which I think was the period that was mentioned in the previous session. Why are you calling for an immediate review, before the scheme has had the chance to bed in?

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