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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 4 May 2021
  6. Current session: 13 May 2021 to 14 December 2025
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Displaying 2444 contributions

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Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

Okay.

A number of people have left the college, including all of you. In fact, five members of the board, including the chair, resigned between April and May 2025, which is quite a turnover. Perhaps I can go to you first, Mr Watson, because I think that you might want to tell us why you resigned.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

So, in summary, you felt that UHI exerted too much control over UHI Perth, and you wanted a bit more freedom. Shall we put it that way?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

Okay—that was pretty clear. I shall leave it there, convener.

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

Thanks, convener. I want to stick to the VAT question. Was the proposal to allow the Scottish Government to keep all VAT receipts raised in Scotland, or was it to do that and be able to set its own rate of VAT?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

Do you get the impression that both Governments have just given up on it?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

I am looking at paragraph 32. It says that factors include

“• weaker earnings and employment growth

• behavioural responses from taxpayers ... such as choosing to work fewer hours or exiting the workforce

• differences in the sectoral make-up of the economy, such as the sensitivity of the oil and gas industry in Scotland”,

which is going through a really tough time at the moment, and

“• a different distribution of incomes in Scotland compared to the rest of the UK.”

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

We have spoken before about the different tax rates north and south of the border and how they affect people; for example, whether higher earners leave because they do not want to pay as much tax. We have talked about those things before.

I want to ask about a couple of other areas. One is the transparency question. Between paragraphs 36 and 37 you say:

“The Scottish Government is not sufficiently transparent in explaining how taxes contribute to the Scottish Budget.”

I know that you have spoken about this already, but I want to know what it is that the Scottish Government is not being transparent about. What does the Scottish Government need to do to please you, Auditor General?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

It could be, of course, because it is a little bit embarrassing for the Scottish Government. Maybe the Government just does not want to be as up front as you would like—you do not have to comment on that.

I will ask you about something else: land and buildings transactions tax, which is the Scottish equivalent of stamp duty. Perhaps you can help us here. Do more people pay LBTT in Scotland than pay stamp duty in England?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

Following up that issue, Mr Watson, I note that board papers show members discussing the possibility of agreeing a deficit budget, and UHI saying that that was an option and that it would discuss it with the SFC. Did that happen?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

Mr Watson and Dr Cook, you have both outlined what you see as the perceived problems with the funding arrangement for Perth college. Has the situation changed since you left, or is it still the same? If it is still the same, how would you fix it?