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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

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Without overstating the obvious, publishing them before the committee’s meeting could have involved them being published a week ago, two weeks ago or a month ago. As I understand it, you did not even give us the courtesy of informing us that you were about to publish that information.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Night school, Mr Simpson.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Could you share with the committee the joint compliance working group’s terms of reference and make-up? I do not necessarily mean right here, right now, but it would be useful if you could furnish the committee with a bit more information and outline some of the areas of work that you have just told us about. Going back to my original question, the report by the Comptroller and Auditor General addressed some clear areas around compliance where further work could be done. There might be gaps that could be closed.

I go back to a point that I made in a previous year, which is that the Scottish Government pays £600,000 for this service level agreement, and we are talking about a tax yield of up to £15 billion. Our view, as a committee, has been—I think that this is still our view—that, if that agreement was revisited and a more generous settlement was reached, a lot more useful data could be produced and shared with the Government, the Parliament and those of us who have to scrutinise what is going on with the administration of Scottish income tax.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

You can have the final word from the committee.

Public Audit Committee

Decision on Taking Business in Private

Meeting date: 25 April 2024

Richard Leonard

Good morning. I welcome everyone to the 13th meeting in 2024 of the Public Audit Committee. The first item on our agenda is to agree to take agenda items 3, 4 and 5 in private. Are we agreed?

Members indicated agreement.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Okay. Being resourceful, as it is, the committee will do its level best to tackle some of the issues that are raised in those two reports. To begin, I invite the deputy convener, Jamie Greene, to put some questions to you.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Yes. I have a very quick question for Alyson Stafford. You are the director general of the Scottish exchequer, and you have a service level agreement with HM Revenue and Customs. When did you first get sight of these reports?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

I repeat that my understanding is that at least one of the reports was due to be published in January, and ministers had sight of that last year. Why was it only yesterday that the Public Audit Committee of the Scottish Parliament, which is conducting an inquiry into the administration of Scottish income tax, received that? Could somebody explain that? Alyson Stafford, can you explain that?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

One of the reports that we are discussing is the Auditor General’s report on “Administration of Scottish income tax 2022/23”, in which he says that getting some of the longitudinal analysis on behaviour, for example,

“will help inform future tax policy decisions and enable more informed scrutiny.”

That is why we are here, so I find it extraordinary that you have had that information, in whatever form, that you have not shared with us, as members of the Parliament. Do you not see anything wrong with that?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

So, ministers were setting the budget on the basis of information that might have been statistically invalid.