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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 August 2025
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Displaying 2341 contributions

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Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 21 February 2023

Willie Coffey

I also have a question about the application process. We have heard that it is a wee bit complex, particularly when it comes to the online mechanism that people are engaging with. Are you aware of that? Are there any plans to simplify the process to encourage more people to get through it quickly and efficiently?

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?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

It is a substantial difference.

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

Good morning to the panel. I want to drag you back to your opening remarks and the two big figures that are in the very first pages of the report: HMRC’s final outturn calculation at £11.9 billion, and the estimate at £13.2 billion. The difference is substantial—it is £1.3 billion. On behalf of the man and woman in the street, my simple question to you is: ultimately, is that real money, which the Scottish Government will see further along the line, or is it not?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

The number is going up, not down. There were 39,000 cases of employers in Scotland not applying S codes, and there are now 41,000. Are you able to dig any deeper into who these groups of people are? Is it the same employers year on year? Why is the number not significantly coming down by now?