˿

Skip to main content
Loading…

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.  

Filter your results Hide all filters

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 10 August 2025
Select which types of business to include


Select level of detail in results

Displaying 3298 contributions

|

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 3 April 2025

Richard Leonard

Okay. Another Crown entity that has been outlined to us is your Takeovers Panel. Our Takeover Panel has the power to block a merger or acquisition. Is it the same in the New Zealand model?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Would it have been at stage 1?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

What if the Parliament had rejected that announcement? The governing party does not necessarily have a majority, although there was a coalition at that time. If the Parliament had decided that it did not want the advanced rate to be introduced or that it wanted a variation of the advanced rate, how would you have coped with that?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Thank you for that. Graham Simpson has some questions for you.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

I will do my level best to get things right. The advanced rate came in, but it was not agreed until February 2024, at stage 3 of the budget process in the Scottish Parliament. When does your system have to be set up? Is it too short notice to set it up between February and 6 April?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Just to be clear, Mr Athow, when would you start that preparation work? When did you start it in the case of the advanced rate?

Public Audit Committee [Draft]

Decision on Taking Business in Private

Meeting date: 26 March 2025

Richard Leonard

Good morning. I welcome everyone to the 11th meeting in 2025 of the Public Audit Committee.

Agenda item 1 is to decide whether to take items 3, 4 and 5 in private. Do we agree to do so?

Members indicated agreement.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Agenda item 2 is further consideration of the National Audit Office’s report, “Administration of Scottish income tax 2023-24”, along with the Auditor General for Scotland’s assurance report. I welcome our witnesses to the meeting. We are joined from the Scottish Government by Alyson Stafford, who is the director general Scottish exchequer, and Lorraine King, who is the deputy director for tax strategy, engagement and performance. We are also pleased to welcome back, from His Majesty’s Revenue and Customs, Jonathan Athow, who is the director general for customer strategy and tax design, and Phil Batchelor, who is the deputy director for income tax policy.

Before we get to our questions, I invite Jonathan Athow and Alyson Stafford to make short opening statements.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Thank you both for that. I have a question for you in turn. Do you accept the key messages that are contained in the Auditor General’s report on his inquiry into the NAO audit of the administration of Scottish income tax?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

What is that as a percentage, roughly? It is not 80 per cent, is it?