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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 15 August 2025
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Displaying 2341 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

We have all skipped past the mathematical analysis part of the report’s content, but I want to go back to that. Is it worth while? Are both Governments interested in why people do what they do in relation to those important matters? In future, should we consider conducting a separate analysis of why the many facets of behavioural change occur? Otherwise, members sitting around this table might simply interpret those as we see fit.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

You have made it clear that the reconciliation process returns the correct amounts that are due.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

I appreciate your answers—thank you.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

I understand that, but a 2018-19 report involves five-year-old data. Surely the findings from that time could have been shared in advance of developing your data analysis methodologies and your database. Surely the messaging could have been released far earlier. Why was the report published only yesterday?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

But not why they have done it.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

There are 37,000 such cases.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Willie Coffey

We have always been interested in who is not applying the S codes properly. Are you able or willing to share such information? I am talking about employers rather than individuals. Does the S code error always arise with high tax payers or low tax payers?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23â€

Meeting date: 23 April 2024

Willie Coffey

Jo, could I ask you for some views on the Verity house agreement, particularly the planned monitoring and accountability framework? It sits alongside other frameworks such as the national performance framework and the local government benchmarking framework. How does the Accounts Commission see those frameworks working together, or is there a better way to consolidate them to give us a single picture?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23â€

Meeting date: 23 April 2024

Willie Coffey

I will turn to a favourite question that the committee poses, on ring fencing and directed funding—using all the terminology that surrounds that. It sounds a bit like the debate that we had about reserves earlier, with multiple categories here and there. You have a figure of 26 per cent: that is your guess about the actual amount of ring fencing and directed funding. If we talk to the Scottish Government, it could be as low as 10 per cent; if we talk to COSLA, it could be as high as 60 per cent. Could you offer a wee flavour of why those discrepancies are there? Could you explain to the committee and to members of the public why there are those huge differences in figures?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23â€

Meeting date: 23 April 2024

Willie Coffey

Thanks. I will leave it there, convener.