˿

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

|

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

On the chronology, if we are looking at the tax year 2023-24, which I think is when the higher rate came in—

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

The advanced rate—okay.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

When you talk about the announcement having been made, do you mean at stage 1 of the budget process or at stage 3, when the Parliament has agreed to the budget?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

On the point about transparency, when you do those retrospective digs into where you made estimations and adjustments in previous tax years, does that become published information?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Yes, we understand that.

I will now invite Colin Beattie to put some questions to you.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

Dr Lamont, you also reflect on the difference between soft powers and hard powers. Does that help us to define the purpose of different commissions and commissioners? Alison Payne mentioned that the Scottish Commissioner for Children and Young People and the Scottish Information Commissioner might be interchangeable in some of the work that they do. However, the latter has certain powers of enforcement, whereas the former does not. Does any of you want to reflect on that?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

The Scottish Human Rights Commission has made a pitch for more powers, including, I think, some powers of enforcement. I guess that the equivalent might be the UK Equality and Human Rights Commission, which has the power to support litigation and mount its own inquiries and so on. It has demonstrably more power, yet nobody thinks that that is an interference with the due process of Parliament or Government.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

That is fine. We put that to the test with the Scottish Public Services Ombudsman over the case of the women against state pension inequality, in which there was an ombudsman recommendation that the Government chose not to implement.

Can I go into a final area that is related to this? Setting aside the enforcement part, I will move on to regulation and adjudication. In some commissions, such as the Scottish Information Commissioner and the Scottish Public Services Ombudsman, those seems to be combined. However, if we look at the Ethical Standards Commissioner and the Standards Commission for Scotland, there is a separation between regulation and adjudication in the Scottish landscape. Is that a unique example in your experience, or are there other instances where there is a separation between those two functions?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

Okay. I have finished my questions, convener.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

Thank you. My final question is for Ian Elliott. How do you reconcile that kind of fragmentation, differentiation or right to be different with your call for a more “strategic state”?