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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 29 June 2025
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Displaying 3264 contributions

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Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Richard Leonard

I will continue with the theme of risk management in the final series of questions that we want to put you. Towards the end of the report, we read a reference to an exercise that took place in summer of 2022 inside the net zero directorate, which took part in what you describe as a risk housekeeping exercise. The result of that housekeeping exercise was the conclusion that the net zero directorate demonstrated a maturity level of novice to organised. My understanding is that that means that the directorate had only just started to implement processes that were in line with Scottish Government guidelines. It was at a very early stage—a novice stage—in that regard.

Do you have a concern about that, given that this is the directorate that is supposed to be showing leadership and driving forward this agenda across the whole of Government?

Public Audit Committee

Decision on Taking Business in Private

Meeting date: 18 May 2023

Richard Leonard

Good morning. I welcome everyone to the 15th meeting in 2023 of the Public Audit Committee. The first agenda item is for the committee to consider whether to take agenda items 3, 4, 5 and 6 in private. Is that agreed?

Members indicated agreement.

Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Richard Leonard

There is a sense—I picked this up from your report and the Scottish Government’s just transition commission’s recommendations—that there is a degree of impatience that the climate emergency was declared back in 2019, but, in 2023, some fairly basic building blocks are still not in place in a way that we would perhaps expect.

One of the things that struck me—this picks up on Sally Thompson’s comments—is exhibit 3 in the report, which refers to what you describe as “by exception” reporting being in place between key Government groups. In other words, there is no routine, systematic or regular collaboration in that sense. I am not saying that that happens by chance, but it does not routinely happen. Do you have any comments on that?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Willie Coffey wanted to come back in on this area.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

As the Public Audit Committee of the Scottish Parliament, we are interested in whether any differential fiscal drag exists in Scotland, in comparison to other parts of the UK. Do you have any data that would help to illuminate that point?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Just to be clear, do you have data to back up that analysis and help you reach the conclusion that there does not appear to be much of a differential impact in Scotland compared with the rest of the UK?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Could you send them before we get the first set of minutes, so that we have a sense of what the object of the board is beforehand?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Absolutely. Any time.

Bill Kidd has some questions about transparency to put to you.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Craig Hoy wanted to ask a quick question; I am not sure what it is on.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Okay. I am sure that that academic analysis will be of use but, in the end, that is a negotiation between two Governments, and it was due to be concluded in 2020, I think. That has been on the go for quite some time. Why has there been such a delay in that negotiation? When do you now expect the negotiations to be concluded?