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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 21 August 2025
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Displaying 3298 contributions

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Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Prison Service”

Meeting date: 2 May 2024

Richard Leonard

Okay. Thank you very much. There is just one final question from me, which takes us back to the Scottish court custody and prison escorting service. Is a public sector model part of your consideration?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Okay. When did the Scottish Government first see drafts of those reports?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

But it was shared with ministers last year.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Okay, but from our perspective, we also direct some of those criticisms to the Scottish Government. I accept that we are talking about an HMRC publication, but if the Scottish Government has had access to it, why was it not prepared to share that with the Scottish Parliament?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

But the ministers make proposals to Parliament, and the decision on income tax rates and so on is made by the Parliament as a whole, not just by the Government.

I am going to move on now, because we have other questions that we want to put, but Graham Simpson wants to come in on a quick point in that regard.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

I will bring in Colin Beattie shortly but, before I do, I turn your attention back to the Comptroller and Auditor General’s “Administration of Scottish income tax 2022-23” report. He says something in it that he has said in previous years. He notes at page 9 of his report that HMRC does not have Scotland-specific data on compliance risk. Furthermore,

“HMRC has limited performance data available about its compliance activities in Scotland.”

The report adds that that

“may not be sustainable in the longer term”.

Alyson Stafford, you mentioned in your opening statement that you were establishing a joint compliance working group. Is that working group going to tackle those deficiencies?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

That is an estimate, presumably.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Thank you very much. I do not know whether Willie Coffey has one final question to put.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Our main item of business this morning is consideration of the report “Administration of Scottish income tax 2022-23”. I am delighted to welcome our witnesses. We are joined in the committee room by Alyson Stafford, director general of the Scottish exchequer; Lorraine King, deputy director for tax strategy, engagement and performance at the Scottish Government; Jonathan Athow, director general for customer strategy and tax design at His Majesty’s Revenue and Customs; and Phil Batchelor, deputy director for income tax policy at His Majesty’s Revenue and Customs.

Good morning to you all. We have a number of questions to put to you. We will get to those shortly but, before we do that, I invite Alyson Stafford and then Jonathan Athow to give short opening statements.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Thank you very much indeed. Before I invite the deputy convener to come in, I think that it is fair to say that the committee is disappointed that the two reports that you have produced came out less than 24 hours before your appearance before the committee. My understanding is that one of the reports was due to be published back in January. Will you explain the timing of the publication of these reports?