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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 18 August 2025
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Displaying 2212 contributions

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Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

Yes, I get that. The figures show that there has been net migration to Scotland, but you have said in your paper that there has been a financial loss because of the tax difference.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

Alyson Stafford, in response to Mr Beattie, you referred to a number of reports that were published in April last year. One of those was an HMRC paper, so it might be that HMRC should respond to this question—you can decide between you. The HMRC paper, which is called “Impacts of 2018 to 2019 Scottish Income Tax changes on intra-UK migration and labour market participation”—a nice short title—says:

“In total, we estimate a loss in NSND Income Tax”—

which means non-savings, non-dividend income tax—

“from cross-border migration of £60.6 million”.

In other words, ÂŁ60 million would have stayed in Scotland if tax bands had not changed. Is that correct?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

I appreciate that.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

Okay, but where you live is important. I am a bad example because I am an MSP, but if I was not an MSP and I moved to Carlisle, I would pay less tax. Where I live is important.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

Okay. On 11 March, you wrote the committee a useful letter in which you addressed the issue of employers not applying S codes. We are talking about a small number of employers; in your letter, you mention that two employers are “consistently” getting this wrong. You obviously do not say who they are—and I am not asking you to name them, as you will not do that—but can you tell us what size those companies are? Why are they getting it wrong? You also refer to software in your letter. Are they now getting it right?

Social Justice and Social Security Committee [Draft]

Housing (Scotland) Bill: Stage 2

Meeting date: 20 March 2025

Graham Simpson

To be clear, is the minister saying that housing first is not defined in legislation? It seems to me that Mr Griffin is attempting to put some meat on the bones of how the housing first approach ought to operate in Scotland. Is the minister opposed to that?

Social Justice and Social Security Committee [Draft]

Housing (Scotland) Bill: Stage 2

Meeting date: 20 March 2025

Graham Simpson

I want to be clear about what the minister is saying. Is he saying that he accepts the broad principle behind Mark Griffin’s amendments and that he wants to work with Mr Griffin and others on stage 3 amendments, or is he saying something else entirely? Is he saying that, because legislation already exists, everything is fine, or is he saying that he will bring something back at stage 3?

Social Justice and Social Security Committee [Draft]

Housing (Scotland) Bill: Stage 2

Meeting date: 20 March 2025

Graham Simpson

In the previous session of Parliament, the Local Government and Communities Committee produced a report on homelessness. We visited Finland, which uses housing first—Mr Doris was with me on the trip—and we recommended that we have a system of housing first. My good friend Mr Kevin Stewart was the housing minister at the time. Subsequently, we have an element of housing first in Scotland, although it is probably not as widespread as I would wish. However, it seems to me that, in his amendment and in his words, Mr Griffin is describing the way that housing first ought to work. Is he saying that it is not working in the way that it should?

Social Justice and Social Security Committee [Draft]

Housing (Scotland) Bill: Stage 2

Meeting date: 20 March 2025

Graham Simpson

I convened the DPLR Committee in the previous parliamentary session, and I agree with Jeremy Balfour. He is absolutely right to say that regulations are not subject to the same level of scrutiny as primary legislation, however much we might like them to be.

This morning, we have seen the great deal of scrutiny that primary legislation goes through. It has been a great process so far. I know that it is taking longer than you might wish, but that is the primary legislation process, and the committee is doing a fantastic job. Regulations are not subject to the same level of scrutiny, so we need to be very careful about using them.

I urge the minister to take up Mr Balfour’s suggestion, and I make the same point—we need to look at the issue again at stage 3.

Public Audit Committee

Additional Support for Learning

Meeting date: 19 March 2025

Graham Simpson

So you do not have that data.