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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 28 April 2025
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Displaying 3042 contributions

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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.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

In the interests of time, I go straight to Stuart McMillan to put some questions.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

You have already spoken about additional assurance, more checks and so on, so that is already built into your work programme, is it not?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

I turn to the vexed question of the estimates and adjustments that take place. We are looking at the income tax revenues for 2022-23. There is an estimate that covers about £1 billion-worth of tax revenue out of a tax take of £15 billion that year. That seems to us to be, on the surface, quite a high figure. Is that the level of estimate and adjustment that you would expect? Is it an apportioning of a United Kingdom figure that has been transposed into the Scottish context? To what extent is an adjustment made for the profile of taxpayers in Scotland?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

So 15 to 20 per cent is due to behavioural factors. The rest is due to things such as the fiscal framework and so on, is it not?

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.