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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

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?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Okay. Thanks very much indeed. It has been quite a long session. I thank our four witnesses for their attempts to answer our questions.

We are at a point where you have committed to giving us a bit more information and a bit more of your analysis, as and when those are available, and we very much welcome that. We may need to follow up a little bit more on our conversation about exhibit 3 in the Audit Scotland report—the terminology and what is and is not meant by different rows and columns in that presentation.

There have been some really useful points of discussion this morning, and some things that I think we will want to follow up as a committee.

I echo remarks made by other members of the committee that we very much appreciate that you have paid heed to some of our areas of interest in previous years, particularly, for example, where there has been a failure by employers to properly comply with the S code requirements and what the profile of those employers looks like. We very much encourage you to keep on working on that.

I draw this morning’s public session to a close by thanking Alyson Stafford and Lorraine King from the Scottish Government, and Jonathan Athow and Phil Batchelor from HMRC. Thank you very much indeed. We will now move into private session.

11:23 Meeting continued in private until 11:53.  

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Thank you very much. The deputy convener, Jamie Greene, will ask the last round of questions.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Do you retrospectively check how accurate the estimates and adjustments were—particularly the estimates—and set them alongside the actual outturns?

SPCB Supported Bodies Landscape Review Committee [Draft]

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.