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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 27 June 2025
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Displaying 3264 contributions

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Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Richard Leonard

Auditor General, I want to touch on something in your report. In paragraph 42, which is in the section on taxpayer behaviour, you say:

“In my view, the publication of the income tax behavioural analysis and the development of a dataset to track taxpayer responses to income tax changes over time is a positive development.”

Can I check with you where that is? I have not seen anything published yet, but is there an expectation that something will be published later this year? Has work been commissioned to get that data set and put it into the public domain?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Richard Leonard

The principal reason for our meeting is to take evidence on the “Administration of Scottish income tax 2021/22” report, which was produced on 12 January this year by the Auditor General for Scotland and is, in turn, a commentary on a report that was prepared by the National Audit Office.

I am pleased to welcome our four witnesses, who are here in person this year. Stephen Boyle, the Auditor General for Scotland, is accompanied by Mark Taylor, audit director at Audit Scotland. I am particularly pleased to welcome Gareth Davies, Comptroller and Auditor General at the National Audit Office, who is appearing in person before the committee for, I think, the first time. He is joined by Darren Stewart, audit director at the NAO.

We have a series of questions to put to the witnesses, but I begin by inviting the Auditor General for Scotland to make a short opening statement.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Richard Leonard

Sure.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Richard Leonard

The report mentions the omicron variant of Covid and the war in Ukraine, and it is suggested that those would have an impact on taxpayers’ ability to meet their tax liabilities. Will you elaborate on that, please?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Richard Leonard

Yes, it poses some wider questions—including, again, some policy questions.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Crofting Commission”

Meeting date: 2 February 2023

Richard Leonard

We will move straight to questions. I invite our deputy convener, Sharon Dowey, to ask the first question.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Crofting Commission”

Meeting date: 2 February 2023

Richard Leonard

Although it is not in the written report, the ÂŁ550,000 increase in grant aid to the Crofting Commission, which has been provided for by the Scottish Government, was alluded to earlier on, and Pat Kenny said that it was, in part, to address an enhancement of staffing capacity.

I have two lines of questioning. First, could you describe in more detail what those job roles are and whether the enhancement was about filling vacancies or increasing capacity? Have there been particular logjams, where the commission has not dealt with things as speedily as it might have? Is the enhancement of staffing capacity an attempt to address that?

Secondly, are other, non-staffing costs being met through that increased level of grant aid that has been provided for?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Crofting Commission”

Meeting date: 2 February 2023

Richard Leonard

Thank you. There will be public interest in the proportionate increases in the salary levels from the regulatory team that is, I presume, working on the front line and those who are in strategic senior management positions. There will also be an interest in the net outcome from the new structure compared to what it was under the previous structure.

My final point is to pick up on something that you spoke about earlier. Some of the new commissioners were elected and some were appointed. I am interested in understanding what training and development they have been given. In answer to Colin Beattie’s earlier questions, you talked about the role of the public bodies unit and there is an expectation that training will be provided. In our report, we identified that we would want to understand what quality of training is being provided to a new cohort of commissioners.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Crofting Commission”

Meeting date: 2 February 2023

Richard Leonard

It strikes me that a lot of the six-page report reflects on the recommendations and lessons that were put at the point of the previous section 22 report on the Crofting Commission and, indeed, on this committee’s conclusions. I just wonder whether it would not have served transparency a little better if you had listed the 41 recommendations and given some kind of tracking of how they had been progressed, so that we had a sense of that. I do not know whether you alluded to that as being part of the internal audit but, as far as the published document that is before us is concerned, that is not captured. I wonder whether you would consider that.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Crofting Commission”

Meeting date: 2 February 2023

Richard Leonard

Okay. Maybe it is just me, but I thought that, for completeness, given the scale and breadth of the recommendations—seven on financial sustainability and the other 34 on governance and transparency—it might have been useful to capture those details in the document that is before us, but I hear what you say.

Craig Hoy has some questions.